TMI Blog1991 (5) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... 63, entitle the ITAT to straightaway dismiss an appeal filed within the statutory limit, on account of non-appearance of the appellant's representative ? 2. Whether, on the facts and in the circumstances of the case the ld. ITAT is right in law in dismissing the departmental appeal, for default in appearance, by exercising of powers conferred under rule 19 of the Appellate Tribunal Rules, 1963, ignoring the provisions of Rule 24 of the aforesaid rules, which specifically provide for ex parte hearing and disposed of appeal on merits ? " 2. In our opinion, both questions do not arise out of Tribunal's order, hence we decline to refer any of the questions. The reasons are as follows : 2.1 The appeal was fixed for hearing on17-10-1990. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the admission of appeal. But the Revenue did not file such applications in spite of hinting out clearly at the time of hearing of reference application. 4. A judicial body has certain inherent powers. Decisions are taken for the purpose of proper and expeditious disposal of the appeals in present climate of mounting arrears partly due to appeals being filed without proper application of mind to facts and law and also at times for altogether extraneous considerations. Therefore, on the basis of inherent powers the Tribunal treated the appeal as unadmitted. The provisions of Rule 19 of the Appellate Tribunal Rules support such action by stating that mere issue of notice could not by itself mean that appeal had been admitted. This ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scretion has to be activated at a later point of time. Therefore, the easiest way for Revenue in this case was to approach this Tribunal with a prayer for granting the opportunity to it to explain its case and this Tribunal is duty bound to accede to the request. (It may be stated that in certain cases Revenue has preferred appropriate petitions e.g. in ITA Nos.3982 and 3983/Del./1989). But instead, the Revenue in this case not only chose to ignore the date of hearing but even did not approach this Tribunal earlier or on the following day or thereafter and ultimately after five days the order was signed. Instead of presenting appropriate petition praying for the opportunity, cancellation of the order and admission of the appeal by furnishin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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