9911796707
TMI Blog1989 (6) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... x (Appeals). The contention of the assessee is that the CIT (Appeals) erred in dismissing the appeals only on the ground that none appeared at the time of hearing. Against the penalty orders the assessee took up different appeals before the CIT (Appeals) who noted that the appeals were fixed on three occasions but the assessee did not attend on any date. The CIT (Appeals) observed that the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CIT (Appeals) impugned before us. We are of the opinion that there is substantial force in the submissions of the assessee. At the outset, it may be mentioned that there is a difference between tax appeal and civil appeal as observed by the Hon'ble Madras High Court (Full Bench) in the case of State of Tamil Nadu v. Arulmurugan & Co. [1982] 51 STC 381. It was observed at page 392 that an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present case according to the CIT (Appeals) the assessee did not turn up on three occasions when the cases were fixed for hearing. But he has not given any indication that notices were served on the assessee on all those occasions that the assessee declined to appear. Even otherwise, assuming that notice was served on the assessee but the assessee decline to appear, the tax appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In that decided case the Hon'ble Supreme Court has, amongst other things and on the facts of the case, observed at page 450 that it is well established that an assessee having once filed an appeal cannot withdraw it and cannot prevent the Appellate Assistant Commissioner from ascertaining and settling the real sum to be assessed. It was observed also that even if the assessee refuses to appear at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal. Thus, the orders of the CIT (Appeals) impugned before us cannot be said to be valid and legal keeping in mind the principles enunciated by higher courts. The orders of the CIT (Appeals) cannot, therefore, be sustained which we hereby set aside for fresh disposal by him after giving the assessee adequate opportunity of being heard. If the appeals required to be disposed of ex parte on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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