TMI Blog2016 (2) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... - the appeals are restored to its original number. - C/ROA/40186-40187/2015 in C/394-395/2007 - MISC. ORDER No. 41217-41218/2015 - Dated:- 29-9-2015 - SHRI R. PERIASAMI, TECHNICAL MEMBER AND SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Petitioner : Shri B. Satish Sundar, Adv., Shri S. Krishnanandh, Adv. For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER PER: P.K. CHOUDHARY The applicants filed these applications for restoration of their appeals. Vide Final Order Nos. 40982-40983/2014 dated 16.12.2014, both the appeals were dismissed for non-prosecution. 2. The Ld. Advocate submits that there was representation for adjournment on 16.12.2014. On that day Junior counsel attached to their office seek adjourn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below :- Section 33(4) of the Income Tax Act, 1922 33(4). The Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the assessee and to the Commissioner. Rule 24 of the Appellate Tribunal Rules, 1946 24. Where on the day fixed for hearing or any other day to which the hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Tribunal may dismiss the appeal for default or may hear it ex parte. Considering the aforesaid provisions, this Court held as under :- 7. The scheme of the provisions of the Act relating to the Appellate Tribunal appar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned the decision of the Tribunal is final and reference can be sought to the High Court only on questions of law. The High Court exercises purely advisory jurisdiction and has no appellate or revisional powers. The advisory jurisdiction can be exercised on a proper reference being made and that cannot be done unless the Tribunal itself has passed proper order under Section 33(4). It follows from all this that the Appellate Tribunal is bound to give a proper decision on questions of fact as well as law which can only be done if the appeal is disposed of on the merits and not dismissed owing to the absence of the appellant. It was laid down as far back as the year 1953 by S.R. Das, J. (as he then was) in CIT, v. Mtt. Ar. S. Ar. Arunachalam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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