9911796707
TMI Blog2010 (10) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 whereby the miscellaneous application filed by the petitioner was rejected. The petitioner has prayed for direction to the Tribunal to grant fresh hearing on the merits. Since the issues involved in both petitions are interlinked, they are being disposed of by this common judgment. The facts 5. The factual matrix giving rise to the present petitions is as under : 6. The search and seizure action under section 32(1) of the Income-tax Act, 1961 ("Act" for short) carried out on the residential premises of one of the partners of the petitioner followed by survey action under section 133A of the Act at the business premises resulted in impounding of books of account under section 131 of the Act. The petitioner had fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm 36 has not been returned by the postal authorities. However, at the time of hearing none appeared on behalf of the assessee, nor any request for adjournment was also filed. In these circumstances, following the decision of the Delhi Bench of the Tribunal in the case of Multiplan India (P) Ltd. [1991] 38 ITD 320, we dismiss these appeals as unadmitted." (emphasis supplied) 11. After receipt of the copy of the order, the petitioner claims to have written a letter to the registry of the Tribunal seeking permission to inspect the documents so as to enable it to move miscellaneous application for recalling the order dated March 3, 2003. Accordingly inspection was given to the petitioner. The petitioner-assessee during the course of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration afresh. 13. Per contra, learned counsel for the Revenue sought to create some doubt on the letters alleged to have been written and delivered to the registry of the Tribunal. He submits that from the alleged acknowledgments, which do not carry full signature of the person receiving letters, it is not possible to make statement as to whether or not those letters were really received by the Tribunal. He further submits that the record being old, it is not possible to confirm the receipt of those letters. He further submits that it was obligatory on the part of the petitioner-assessee to amend the cause title of the appeal memo so as to indicate the change of address. In his submission, most of the time it happens that the delive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as good service. Under these circumstances, the impugned order is unsustainable and is liable to be quashed and set aside since it is clearly in breach of the principles of natural justice. It was also expected on the part of the Tribunal either to issue fresh notice or at least to send an additional copy of the notice to the advocate appearing for the assessee. No such notices appear to have been sent. Consequently, the petitions deserve to succeed, since the orders are in breach of the principles of natural justice. 15. Having said so, we may place it on record that in a number of cases it has come to our notice that the parties are entering into correspondence with the registry of the Tribunal to intimate the change of address wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lumn 10 of Form 36 so that it will clearly indicate to the Tribunal the correct address of the appellant so as to enable it to serve the notice of hearing on the assessee at its given address. This will avoid ex parte hearing and consequent challenge to the order of the Tribunal on the ground of breach of the principles of natural justice for want of notice. We hope the Tribunal shall take note of anxiety expressed by this court and inform this court the compliance with this order. 17. In the result, the impugned orders are quashed and set aside. Proceedings are remitted back to the Tribunal for consideration afresh on the merits. The petitioner undertakes to appear before the Tribunal on November 8, 2010. Both petitions are allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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