9911796707
TMI Blog1983 (3) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... the asst. yr. 1973-74 and bad debts amounting to Rs. 82,33,008 for the asst. yr. 1975-76. There were also several other ground. Going through these, in its ex parte order the Tribunal dismissed the appeals for both the assessment years. 2. The assessee filed two Miscellaneous Application Nos. 66 and 67/Bom/1982 for the above two assessment years praying that ex parte order of the Tribunal dt. 30th November, 1981 should be set aside and the appeals be decided afresh. The ld. Judicial Member going through the details held that a notice was properly served on the assessee and there being no compliance with the same the appeals were properly decided ex parte. There being no mistake apparent from record in the disposal of the appeals by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h November 1981 by the Tribunal on the ground that on this day the assessee absented itself without sufficient cause or reason?" 5. Though apparently the points raised as points of difference are different and it may be necessary to decide what really is the point of difference between the ld. Accountant Member and Judicial Member, in substance the point for resolution seems to be clear. The ld. Accountant Member has sought an answer for the questions as to whether there was an issue of valid notices of hearing of appeals, whether there was valid service of notice and whether on the facts and in the circumstances of the case the Tribunal was justified in passing an ex parte order. The ld. Judicial Member on the contrary fixes the point o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eo Sugar Mills Ltd., N.M. Wadia Building, 123. Mahatma Gandhi Road, Bombay. The assessee's appeal for the asst. yr. 1975-76 was filed on 26th May, 1977 and showed the same address as above for the service of notices. In the Memo of Appeal for both the years there was no mention of any representative's name. The assessee-filed Stay Petitions before the Tribunal for stay of recovery of arrears on 8th January 1981. No address for service of notice was indicated in this. The Affidavit signed by Shri S.D. Morarka, Director of the company, annexed to the Stay Petition carried at the back of it the address D.M. Harish Co., Advocates, 306-309, "Neelakanth", 98, Marine Drive, Bombay 400-002. On 23rd October, 1981 a combined notice of hearing fixin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. 8. The ld. Accountant Member held that the assessee's address for service of notice was given at N.M. Wadia Building, 123 Mahatma Gandhi Road, Bombay and this address remained unchanged. There was no defect on record. While filing the said petitions also the assessee had not communicated any change of address. According to the ld. Accountant Member, therefore, when the office sent the notice for the hearing of the appeals to the address of M/s D.M. Harish Co., there was no valid issue of notice by the office of the Tribunal as required by law. Even the notice sent by the Tribunal was served on some employee of M/s D.M. Harish Co. and not on any employee of the assessee. There was no letter of authority in favour of M/s D.M. Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved on him. It would appear that a representative of M/s D.M. Harish Co. who was engaged in connection with some other matters viz., a Stay Petition found out from the notice Board that some hearing relating to this assessee was coming up before the Tribunal and informally he mentioned before the Tribunal that if the matter be fixed up he had not got the adequate notice on behalf of the assessee and so the hearing in the interest of justice be adjourned. As an informal matter this was only an intimation to the Tribunal about the non-receipt of the notice of hearing. The Tribunal could not have acted on this intimation as if the assessee was informed properly and in accordance with law about a hearing having been fixed up for the particula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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