TMI Blog1952 (3) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... follows : Not claimed. The tribunal thereupon postponed the hearing to 28-7-1948, and a fresh notice in exactly similar terms was sent by registered post. This came back with the endorsement by the postal authorities as follows : Refused. The Tribunal thereupon dismissed the case for default on 28-7-1948. The order of the Tribunal was as follows : Notice of the first hearing in this appeal was sent to the appellant by the postal address by which he undertook to receive the notice but it was received with the endorsement 'not claimed' on it after the date of hearing viz. 22-4-48 had passed away. We, therefore, adjourned the appeal sine die and issued a fresh notice by the same postal address for today. This has been returned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e served on the person therein named either by post or, as if it were a summons issued by a Court, under the Code of Civil Procedure, 1908, and Section 27, General Clauses Act (10 of 1897) provides that Where any Central Act or Regulation made after the commencement of this Act authorises or requires any document to be served by post, whether the expression serve or either of the expressions give or send or any other expression is used, then, unless a different intention appears, the service shall be deemed to be effected by properly addressing, pre paying and posting by registered post, a letter containing the document, and, unless the contrary is proved, to have been effected at the time at which the letter would be delivered in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Learned counsel contends that the words 'orders thereon' mean that the Appellate Tribunal is bound to pass orders on the various points raised in the appeal and decide and determine the same according to law. Learned counsel has relied on a decision of the Bombay High Court in Motor Union Insurance Co. Ltd. v. Commissioner of Income-tax, Bombay, 1945-13 I. T. R. 272. That case is really not in point as the point raised there was whether the Tribunal could itself raise a ground or permit a party, which had not appealed, to raise a ground which would work adversely to the appellant and was not raised by the appellant and the Court rightly held, if we may say so with respect, that the Tribunal must confine itself to the appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was sufficient cause for non-appearance. It is true that there is no such rule but it must be held that there is inherent jurisdiction in the Tribunal to set aside an order of dismissal for default or an order passed on an appeal heard ex parte when it is satisfied that there was in fact no service of notice or that there was sufficient cause which prevented the appellant or the respondent from appearing on the date fixed. As a matter of fact Mr. Das on behalf of the Department has not challenged this inherent power of the Tribunal. We see no force in this contention and in our view Rule 24 of the Income-tax Appellate Tribunal Rules 1946, is not ultra vires. 5. The Department is entitled to its costs which we assess at ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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