9911796707
TMI Blog1978 (7) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... gives power to the Tribunal to order such restoration, if satisfied that there was sufficient cause for the earlier non-appearance of the party at fault. No illegality thus attaches to the order of restoration which in effect appears to be eminently just. The appeal filed by the petitioners being undoubtedly in connection with the cross-objections, the order deciding it ex parte has also to be set aside, the Tribunal having inherent power to do so. JUDGMENT OF DIVISION BENCH The judgment of the court was delivered by RAMAPRASADA RAO C. J.--Koshal J. was right in having dismissed, at the admission stage, a writ petition filed by the income-tax department against the order of the Income-tax Appellate Tribunal, Cochin Bench, at Ernakulam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te order passed by them in favour of the revenue was also held to be in order. It is as against this, the present writ appeal has been filed. Mr. J. Jayaraman, learned counsel for the appellant, contends that a memorandum of cross-objections could only be against a part of the order of the AAC and not against the order as such, and, in the instant case, the memorandum of cross-objections is against the entirety of the order of the AAC, and that, therefore, the cross-objections themselves are not maintainable. His second objection is that under r. 24 of the Income-tax (Appellate Tribunal) Rules, 1963, the Tribunal can do one of two things, namely, dismiss the appeal preferred by the appellant for default or may hear it ex parte. His furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said to be against the whole of the order of the AAC and that by itself is sufficient to reject the same on the threshold, is not sustainable. Under r. 22 of the Appellate Tribunal Rules of 1963, a memorandum of cross-objections filed under sub-s. (4) of s. 253 shall be registered and numbered as an appeal and all the rules, so far as may be, shall apply to such appeal. Therefore, a memorandum of cross-objections, though it is a follow up of an appeal filed by one or the other of the aggrieved parties, yet it has an identity of its own and stands separate and distinct from the appeal. A memorandum of cross-objections, therefore, ought to be disposed of in the manner provided for under the Act and under the Rules. An appeal could be dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of cross-objections on the ground that it was dismissed for default, they had to necessarily set aside the ex parte order passed by them in relation to the main appeal filed by the revenue. This is a consequential one and it could not be avoided in law. Even otherwise, we are satisfied that the proviso would not only take in a case in which appeals have been dismissed for default but also would take in, under certain circumstances, appeals which have been heard ex parte. As we said, the line of distinction drawn between orders in appeal disposed of for default and in appeals heard ex parte is very thin and we are of the view that such meticulous distinction ought not to be made in order to avoid renderance of justice to a party, who is re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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