9911796707
TMI Blog2012 (8) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... ental Representative whether service of the notice had been effected on the assessee or not. Last such notice of hearing fixing the date of hearing as 25-6-2012 was handed over to the Departmental Representative well in advance of the date of hearing. However when the appeals were called on for hearing, none put in an appearance on behalf of the respondent assessee. Shri Alok Mishra the learned Departmental Representative who was present on behalf of the Revenue when asked about the service on the respondent assessee was unable to say whether service had been effected or not. Department has shown total apathy in the matter of service of notices of hearing. Accordingly the appeals of the Revenue could not be heard on merit in absence of prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent assessee in revenue's appeals, such notices are got served through Income-tax authorities. Such practice and procedure has been long established and followed in the interest of expeditious adjudication of tax disputes. 5. Apart from the consideration of expediency and equity as referred herein above, we are of the considered view that the practice of getting the service effected on the respondent assessee in a revenue's appeal wherein notices of hearing could not be served on the assessee by post is fully in conformity with the judicial powers and jurisdiction of the Tribunal and does not in any manner run contrary to any provisions of the Statute. Powers conferred by an enabling statute include not only such as are expressly granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the Tribunal, or because its jurisdiction is plenary, but because it is the legislative intent that the power which is expressly granted in the assigned field of jurisdiction is efficaciously and meaningfully exercised. The powers of the Tribunal are no doubt limited. Its area of jurisdiction is clearly defined but, within the bounds of its jurisdiction, it has all the powers expressly and impliedly granted. The implied grant is, of course, limited by the express grant and, therefore, it can only be of such power as are truly incidental and ancillary for doing all such acts or employing all such means as are reasonably necessary to make the grant effective." 8. Reference may further be made to the decision of Hon'ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Tribunal has power identical to appellate court under C.P.C. We are of the view that once revenue is not able to get exact address of assessee, how it will follow the same, in case matter is decided in favour of revenue. In the facts and circumstances of the case, we have no alternative but to dismiss the appeals. However, revenue is at liberty to get this order recalled to decide on merit in case assessee is traced by the revenue within reasonable time. This view is fortified by the decision of Ahmedabad Bench 'A' of the Tribunal in the case of Dy. CIT Vs. Aditya Organizers (P) Ltd. (2004) 91 ITD 342 (Ahd). 9. In the result, the appeals of the revenue are dismissed. Pronounced in the open Court on this 26th Day of June, 2012. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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