TMI Blog1992 (3) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the CIT under section 263 is different from the ground mentioned in the show-cause notice. Thus, according to the petitioner-company the order has been passed by the CIT contrary to the mandatory provisions of rules of natural justice as laid down under section 263(1) of the Income-tax Act. The counsel for the petitioner-company further submits that though it has no grievance for passing an ex parte order by us but we ought to have suo motu called, for evidence to find out whether the CIT has effected service of hearing/show-cause notice on the petitioner-company before passing order under section 263. As we failed to do so, as is contended by the counsel for the petitioner-company, a mistake has crept in our order dated 22-1-1992 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been some amount of deliberateness on its part in courting and getting an ex parte order from this Tribunal. 5. The learned CIT has stated in his order under section 263 which has been impugned in the main appeal that he had issued show-cause notice to the petitioner-company on 10-3-1988 directing it to appear before him on 24-3-1988 as to why a suitable order should not be passed under section 263. The CIT has further stated in his said order that none appeared on that day and no petitions were filed before him and, therefore, he decided the matter on the basis of material available on record. 6. We have once again perused the papers filed along with appeal memo. But we could not find any positive, cogent or reliable evidence that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion by leading an iota of evidence. 8. The petitioner-company or any other appellant while remaining ex parte cannot expect, that the Tribunal will suo motu and on its own and in its curiosity to decide the appeal will surely search frantically, fish out or bring to surface latent or lacking evidence for and against the parties before it. And when this has not been done by the Tribunal then later on come with a petitioner alleging that the Tribunal has not ventured or laboured to find out, search or invent evidence on the basis of which the appellant could have succeeded or that the order passed could have been otherwise. In such circumstances it cannot even be alleged that the Tribunal has not applied its mind or that the grounds taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
