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Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1991 (5) TMI AT This

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1991 (5) TMI 120 - AT - Income Tax

  1. 2022 (7) TMI 1016 - HC
  2. 2021 (2) TMI 999 - HC
  3. 2020 (11) TMI 382 - HC
  4. 2020 (1) TMI 971 - HC
  5. 2019 (8) TMI 1274 - HC
  6. 2013 (12) TMI 254 - HC
  7. 2012 (12) TMI 991 - HC
  8. 2010 (10) TMI 574 - HC
  9. 2008 (4) TMI 82 - HC
  10. 2007 (4) TMI 117 - HC
  11. 2024 (11) TMI 631 - AT
  12. 2024 (10) TMI 582 - AT
  13. 2024 (8) TMI 362 - AT
  14. 2024 (7) TMI 720 - AT
  15. 2024 (7) TMI 584 - AT
  16. 2024 (5) TMI 1098 - AT
  17. 2024 (2) TMI 544 - AT
  18. 2024 (6) TMI 1202 - AT
  19. 2023 (8) TMI 1538 - AT
  20. 2023 (11) TMI 1094 - AT
  21. 2023 (1) TMI 622 - AT
  22. 2023 (1) TMI 618 - AT
  23. 2023 (2) TMI 685 - AT
  24. 2022 (12) TMI 1217 - AT
  25. 2022 (9) TMI 1237 - AT
  26. 2022 (7) TMI 949 - AT
  27. 2022 (7) TMI 274 - AT
  28. 2022 (5) TMI 604 - AT
  29. 2022 (4) TMI 107 - AT
  30. 2022 (1) TMI 1411 - AT
  31. 2022 (1) TMI 676 - AT
  32. 2021 (11) TMI 775 - AT
  33. 2021 (8) TMI 370 - AT
  34. 2021 (3) TMI 770 - AT
  35. 2021 (2) TMI 714 - AT
  36. 2021 (3) TMI 211 - AT
  37. 2021 (2) TMI 213 - AT
  38. 2021 (1) TMI 635 - AT
  39. 2020 (12) TMI 847 - AT
  40. 2020 (10) TMI 139 - AT
  41. 2020 (3) TMI 960 - AT
  42. 2019 (12) TMI 1550 - AT
  43. 2019 (11) TMI 1834 - AT
  44. 2019 (6) TMI 286 - AT
  45. 2019 (5) TMI 1385 - AT
  46. 2019 (5) TMI 1964 - AT
  47. 2019 (5) TMI 1638 - AT
  48. 2019 (4) TMI 2166 - AT
  49. 2019 (4) TMI 1434 - AT
  50. 2019 (4) TMI 1216 - AT
  51. 2019 (4) TMI 2085 - AT
  52. 2019 (5) TMI 1184 - AT
  53. 2019 (2) TMI 1327 - AT
  54. 2019 (3) TMI 58 - AT
  55. 2019 (2) TMI 1583 - AT
  56. 2019 (1) TMI 283 - AT
  57. 2019 (1) TMI 280 - AT
  58. 2019 (1) TMI 1867 - AT
  59. 2018 (12) TMI 1977 - AT
  60. 2018 (11) TMI 1621 - AT
  61. 2018 (11) TMI 1613 - AT
  62. 2018 (10) TMI 1441 - AT
  63. 2018 (12) TMI 817 - AT
  64. 2018 (10) TMI 1740 - AT
  65. 2019 (3) TMI 1344 - AT
  66. 2018 (8) TMI 1195 - AT
  67. 2018 (8) TMI 1820 - AT
  68. 2018 (8) TMI 1134 - AT
  69. 2018 (8) TMI 2040 - AT
  70. 2018 (6) TMI 1634 - AT
  71. 2018 (6) TMI 1754 - AT
  72. 2018 (11) TMI 776 - AT
  73. 2018 (5) TMI 2040 - AT
  74. 2018 (5) TMI 2137 - AT
  75. 2018 (5) TMI 1076 - AT
  76. 2018 (4) TMI 1863 - AT
  77. 2018 (4) TMI 1909 - AT
  78. 2018 (4) TMI 1794 - AT
  79. 2018 (2) TMI 2023 - AT
  80. 2018 (2) TMI 1145 - AT
  81. 2018 (2) TMI 2030 - AT
  82. 2018 (1) TMI 1708 - AT
  83. 2018 (1) TMI 1326 - AT
  84. 2018 (1) TMI 513 - AT
  85. 2017 (12) TMI 1714 - AT
  86. 2017 (11) TMI 1947 - AT
  87. 2017 (11) TMI 2014 - AT
  88. 2017 (10) TMI 1497 - AT
  89. 2017 (10) TMI 1002 - AT
  90. 2017 (9) TMI 1966 - AT
  91. 2017 (9) TMI 1522 - AT
  92. 2017 (8) TMI 1682 - AT
  93. 2017 (7) TMI 1285 - AT
  94. 2017 (7) TMI 1447 - AT
  95. 2017 (5) TMI 358 - AT
  96. 2017 (5) TMI 1789 - AT
  97. 2017 (4) TMI 448 - AT
  98. 2017 (4) TMI 467 - AT
  99. 2017 (3) TMI 1791 - AT
  100. 2017 (3) TMI 1724 - AT
  101. 2017 (3) TMI 1794 - AT
  102. 2017 (3) TMI 1769 - AT
  103. 2017 (3) TMI 194 - AT
  104. 2017 (3) TMI 573 - AT
  105. 2017 (1) TMI 1729 - AT
  106. 2017 (1) TMI 1768 - AT
  107. 2017 (1) TMI 1721 - AT
  108. 2016 (12) TMI 1781 - AT
  109. 2016 (12) TMI 1884 - AT
  110. 2016 (11) TMI 1704 - AT
  111. 2016 (10) TMI 1215 - AT
  112. 2016 (10) TMI 1293 - AT
  113. 2016 (8) TMI 1590 - AT
  114. 2016 (8) TMI 1428 - AT
  115. 2016 (7) TMI 1530 - AT
  116. 2016 (7) TMI 1395 - AT
  117. 2016 (6) TMI 1367 - AT
  118. 2016 (6) TMI 1406 - AT
  119. 2016 (6) TMI 1470 - AT
  120. 2016 (5) TMI 1600 - AT
  121. 2016 (5) TMI 1616 - AT
  122. 2016 (3) TMI 1424 - AT
  123. 2016 (3) TMI 1482 - AT
  124. 2016 (2) TMI 1179 - AT
  125. 2016 (1) TMI 1425 - AT
  126. 2015 (12) TMI 1843 - AT
  127. 2015 (11) TMI 1791 - AT
  128. 2015 (10) TMI 2827 - AT
  129. 2015 (10) TMI 2861 - AT
  130. 2015 (10) TMI 2814 - AT
  131. 2015 (9) TMI 1741 - AT
  132. 2015 (9) TMI 1731 - AT
  133. 2015 (9) TMI 1750 - AT
  134. 2015 (8) TMI 1475 - AT
  135. 2015 (8) TMI 1512 - AT
  136. 2015 (7) TMI 767 - AT
  137. 2015 (7) TMI 1424 - AT
  138. 2015 (7) TMI 1323 - AT
  139. 2015 (7) TMI 1311 - AT
  140. 2015 (6) TMI 1208 - AT
  141. 2015 (6) TMI 1059 - AT
  142. 2015 (6) TMI 167 - AT
  143. 2015 (4) TMI 1266 - AT
  144. 2015 (2) TMI 1236 - AT
  145. 2015 (1) TMI 1470 - AT
  146. 2015 (1) TMI 1469 - AT
  147. 2014 (12) TMI 1366 - AT
  148. 2014 (10) TMI 1083 - AT
  149. 2014 (8) TMI 484 - AT
  150. 2014 (8) TMI 483 - AT
  151. 2014 (7) TMI 1365 - AT
  152. 2015 (4) TMI 146 - AT
  153. 2014 (6) TMI 884 - AT
  154. 2014 (6) TMI 637 - AT
  155. 2014 (6) TMI 323 - AT
  156. 2014 (6) TMI 183 - AT
  157. 2014 (6) TMI 176 - AT
  158. 2014 (5) TMI 773 - AT
  159. 2014 (5) TMI 700 - AT
  160. 2014 (12) TMI 555 - AT
  161. 2013 (11) TMI 1630 - AT
  162. 2013 (11) TMI 1645 - AT
  163. 2013 (10) TMI 1563 - AT
  164. 2013 (10) TMI 522 - AT
  165. 2013 (5) TMI 555 - AT
  166. 2013 (11) TMI 472 - AT
  167. 2013 (4) TMI 843 - AT
  168. 2013 (4) TMI 660 - AT
  169. 2013 (5) TMI 218 - AT
  170. 2013 (11) TMI 192 - AT
  171. 2013 (2) TMI 753 - AT
  172. 2013 (2) TMI 718 - AT
  173. 2012 (12) TMI 701 - AT
  174. 2012 (11) TMI 1077 - AT
  175. 2012 (12) TMI 572 - AT
  176. 2012 (10) TMI 1138 - AT
  177. 2012 (11) TMI 472 - AT
  178. 2012 (11) TMI 315 - AT
  179. 2012 (7) TMI 339 - AT
  180. 2012 (6) TMI 518 - AT
  181. 2012 (7) TMI 487 - AT
  182. 2012 (5) TMI 805 - AT
  183. 2012 (10) TMI 658 - AT
  184. 2012 (2) TMI 556 - AT
  185. 2012 (2) TMI 559 - AT
  186. 2011 (12) TMI 709 - AT
  187. 2011 (10) TMI 652 - AT
  188. 2011 (2) TMI 961 - AT
  189. 2011 (2) TMI 1434 - AT
  190. 2011 (1) TMI 1414 - AT
  191. 2010 (11) TMI 992 - AT
  192. 2010 (10) TMI 1121 - AT
  193. 2010 (7) TMI 986 - AT
  194. 2010 (1) TMI 763 - AT
  195. 2009 (7) TMI 1261 - AT
  196. 2006 (8) TMI 431 - AT
  197. 2006 (8) TMI 258 - AT
  198. 2003 (3) TMI 333 - AT
  199. 2002 (2) TMI 322 - AT
  200. 1999 (8) TMI 109 - AT
  201. 1997 (12) TMI 651 - AT
Issues involved:
1. Interpretation of Rule 19 of Appellate Tribunal Rules, 1963 regarding dismissal of appeal for non-appearance of appellant's representative.
2. Consideration of whether the Tribunal was right in dismissing the departmental appeal for default in appearance, ignoring Rule 24 of the Appellate Tribunal Rules which provides for ex parte hearing and disposal of appeal on merits.

Interpretation of Rule 19:
The Tribunal declined to refer the questions of law to the High Court as they did not arise from the Tribunal's order. The appeal was fixed for hearing, but the appellant did not appear, and no communication for adjournment was received. The notice sent to the appellant was returned undelivered. The Tribunal treated the appeal as unadmitted based on Rule 19, which clarifies that the issue of notice does not automatically mean the appeal is admitted.

Procedural Aspects:
Normally, when appeals are treated as unadmitted, appellants provide explanations through miscellaneous petitions. The Tribunal, based on inherent powers, treated the appeal as unadmitted to ensure proper and expeditious disposal of appeals. The Tribunal's action was supported by Rule 19(2), which clarifies that the mere issue of notice does not imply admission of the appeal.

Inherent Powers of Tribunal:
The Tribunal has inherent powers for expeditious disposal of appeals due to mounting arrears. These powers allow the Tribunal to treat appeals as unadmitted if necessary. The Tribunal can invoke inherent powers when appellants remain absent, and it is not for the Tribunal to search for reasons for non-appearance.

Rule 24 Consideration:
The Tribunal did not pass any order based on Rule 24, as it presupposes admission of the appeal under section 253 of the Act. Since the respondent could not be notified due to incorrect address details, there was no question of hearing the respondent.

In conclusion, the Tribunal dismissed the application as the questions of law did not arise from the Tribunal's order, and the appellant failed to provide proper explanations or approach the Tribunal in a timely manner. The Tribunal's decision was based on procedural rules and inherent powers to ensure efficient disposal of appeals.

 

 

 

 

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