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TMI Blog2005 (3) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT The Income-tax Appellate Tribunal, New Delhi, has referred the following question of law under section 256(2) of the Income-tax Act, 1961, hereinafter referred to as "the Act" in respect of R. A. Nos. 445 to 454 (Delhi)/ 1985 and R. A. No. 1251(Delhi)/1985 for opinion to this court : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in disposing of the appeals in an ex parte manner by hearing the Departmental representative only on January 16, 1985, thereby denying the applicant's valuable right of being heard ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the income from property 87, Civil Lines, Bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the applicant. The facts giving rise to the aforesaid question are as follows : Before the Tribunal hearing of the appeals were taken up on January 2, 1985, by the Bench consisting of Sri S. P. Kapoor and Sri B. Gupta the learned Members. As the arguments could not be concluded on that date and certain clarification was noted and the hearing was adjourned for January 16, 1985. It may be mentioned that on January 2, 1985, the applicant was represented by his counsel Sri Dinesh Kumar Agrawal. However, on January 16, 1985, nobody appeared on behalf of the applicant and the Tribunal heard the Departmental representative on behalf of the Revenue and decided all the appeals ex parte. It had allowed the appeals filed by the Revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application a certificate issued by Sri Dinesh Kumar Agrawal and the medical certificate was also filed. The applicant had also enclosed a confirmatory certificate issued by the Station Master, Railway Station Bareilly, on his application dated March 21, 1985, certifying the reservation of one berth in the 1st class compartment from Bareilly to New Delhi by 157 up and its cancellation on January 15, 1985, at 6 p.m. The Tribunal, vide its order dated August 13, 1985, did not advert to the certificate issued by the Railway authorities and also disbelieved the certificate given by counsel Sri Dinesh Kumar Agrawal on the ground that he was not a counsel in the case of M/s. Goyal Associates of Dhampur, which was represented by some other co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench of the Tribunal at Delhi on January 16, 1985. As the information was passed on that the said Bench would not be sitting the case of M/s. Goyal Associates, Dhampur would not be taken up, as a prudent man Mr. Dinesh Kumar Agrawal has advised his client for not proceeding to Delhi, the steps taken by the applicant cannot be said to be wholly without any cause. It was the act of a prudent man and, therefore, the applicant was prevented by sufficient cause for not attending the hearing fixed for January 16, 1985, before the Tribunal. Even though on January 16, 1985, there was no application for adjournment on behalf of the applicant before the Tribunal and the Tribunal was justified in proceeding with the hearing of the appeal, but whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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