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2014 (8) TMI 1216 - AT - Income TaxValidity of Rectification u/s 254 - Non service of notice of hearing on the respondent-assessee - denial of natural justice - no opportunity of being heard - HELD THAT:- It was obligatory on the part of the Income-tax authority to effect service of notice of hearing on the assessee since the service could not be effected by post at the address given by the revenue in the memorandum of appeal. Tribunal was therefore well within its powers to direct the Income-tax department to effect service on the assessee particularly since the department, as an executive organization is well equipped with the requisite staff strength of Notice Server, Income-tax Inspector etc. for the purpose of serving various statutory notices on the tax payer. Since the revenue has shown apathy with regard for serving the notices of hearing on the respondent assessee Revenue has also not made any request to get the notice served by alternate way i.e., by way of publication etc. which is laid down in rule 20 of CPC. Tribunal can take help on procedural aspect as laid down under relevant provisions of the Civil Procedure Code where Income-tax Act and rule thereunder are not able to meet particular situation. This view is fortified by ratio laid down in the case of M.K. Mohammed Kunhi [1968 (9) TMI 5 - SUPREME COURT] wherein it has been held that Tribunal has power identical to appellate court under C.P.C.Once revenue is not able to get exact address of assessee, how it will follow the same, in case matter is decided in favour of revenue. In the facts and circumstances of the case, we have no alternative but to dismiss the appeal.
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