TMI Blog1981 (11) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... her case, and came back again at 2 P.M. when he was told that the Additional judge (Revisions), Sales Tax, had left the court after finishing court work for that day. It is averred that the pairokar of the assessee went to the court of the Additional judge (Revisions), Sales Tax, on the next day, i.e., 23rd February, 1973, along with a letter of the counsel for the assessee to the effect that he could not attend the court on 22nd February, 1973, as he was ill. This letter was not entertained. Thereafter he sent an application on 26th February, 1973, which was received in the office of the revising authority on 28th February, 1973. A prayer was made in this application that the petitioner be heard. The petitioner was not informed of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the revising authority should have put up this application before the revising authority on the same date, and should not have withheld this application, as the case was being disposed of on that date, and all pending applications in the case should have been put up before the Presiding Officer for disposal. Inasmuch as an application had already been moved on 26th February, 1973, and was received on 28th February, 1973, on the date when the case was being disposed of, there was no delay on the part of the assessee in moving the restoration application. There also does not appear any delay on the part of the assessee in moving the second application as it was moved within a month of the assessee having received the copy of the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith a case of our own court, which is the earliest in the point of time. In Shri Bhagwan Radha Kishen v. Commissioner of Income-tax, U.P. [1952] 22 ITR 104 it was held that the Tribunal had inherent power to set aside an order of dismissal for default or an order passed in an appeal heard ex Parte, when it is satisfied that there was no service of notice or that there was sufficient cause which prevented the appellant or the respondent from appearing on the date fixed. We next come to two decisions of the Calcutta High Court, which were brought to our notice. The first being Murlidhar Sarda v. Income-tax Appellate Tribunal [1973] 92 ITR 189. A learned single judge of the Calcutta High Court held that if in a particular case it appeared to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. It would also be profitable to refer to the decision of the Supreme Court in Jaipur Mineral Development Syndicate v. Commissioner of Income-tax, New Delhi [1977] 106 ITR 653 (SC). In that case a reference application under the Incometax Act had come up for hearing in this Court. None appeared for the applicant and this Court passed an order declining to answer the reference on account of default of the applicant, and also on the ground that paper books had not been filed. This order was passed on 26th August, 1970. On 21st September, 1970, the clerk of the Advocate, who was appearing in the case discovered that notices of the reference had been received from the High Court. On inquiry being made it was found that the matter had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting a decision of this Court in the case of Property Agents v. Shamsher Bahadur AIR 1966 All 424. This case is not in point, for all that it lays down is that the U.P. Rent Control and Eviction Act of 1947 does not confer any power of review on the Rent Control and Eviction Officer. In the present case we are not concerned with a review order. The proceedings arose out of an application for restoration and not for review. As a last resort the standing counsel contended that the assessee had an alternative remedy, viz., by a reference to this Court under the U.P. Sales Tax Act, and as such this Court should decline to interfere under article 226 of the Constitution. It is not necessary to consider as to whether a reference lies against t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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