9911796707
TMI Blog2002 (6) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... , notices of hearing were given to the Departmental Representative for effecting service on the respondent-assessee. However, on the dates of hearing no intimation was given by the learned Departmental Representative whether service of the notice had been effected on the assessee or not particularly since none attended on behalf of the assessee. Last such notice of hearing fixing the date of hearing as 11th June, 2002, was handed over to the Departmental Representative on 28th March, 2002, well in advance of the date of hearing. However, when the appeal was called on for hearing, none put in an appearance on behalf of the respondent-assessee. Shri U.S. Bhatti, the learned senior Departmental Representative who was present on behalf of the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive. Secondly Shri Bhati argued that since the Tribunal is not a Court, the Revenue's appeal cannot be dismissed even if the correct address of the respondent has not been given by the Revenue or the notice of hearing handed over by the Tribunal has not been served on the assessee. In support of his contention, Shri Bhati placed reliance on the decision of the Gujarat High Court in the case of CIT vs. Western India Engg. Co. Ltd. (1970) 77 ITR 165 (Guj). 4. We are unable to appreciate the ultra legalistic approach of the learned Departmental Representative. In our opinion, it is not at all relevant whether the Tribunal is a Court or not. It cannot possibly be disputed that the Tribunal is to decide the dispute between the assessee and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in above, we are of the considered view that the practice of getting the service effected on the respondent-assessee in a Revenue's appeal wherein notices of hearing could not be served on the assessee by post is fully in conformity with the judicial powers and jurisdiction of the Tribunal and does not in any manner run contrary to any provisions of the statute. Powers conferred by an enabling statute include not only such as are expressly granted but also, by implication, all powers which are reasonably necessary for the accomplishment of the object intended to be secured. The doctrine of incidental or implied powers of the appellate authority has been enunciated and endorsed by the Hon'ble Supreme Court in the case ITO vs. M.K. Mohammed K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts area of jurisdiction is clearly defined but, within the bounds of its jurisdiction, it has all the powers expressly and impliedly granted. The implied grant is, of course, limited by the express grant and, therefore, it can only be of such powers as are truly incidental and ancillary for doing all such acts or employing all such means as are reasonably necessary to make the grant effective." Reference may further be made to the decision of Hon'ble Supreme Court in the case of Union of India vs. Paras Laminates (P) Ltd. wherein a similar proposition has been enunciated by the apex Court and it has been held that the Tribunal is entitled to exercise all incidental and ancillary powers which are reasonably necessary for performing the adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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