TMI Blog2003 (8) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... GA., J. P. DEVADHAR. JUDGMENT The judgment of the court was delivered by V.C. DAGA J.-Rule returnable forthwith. Mr. R.V. Desai, senior counsel for the Revenue, waives service on behalf of the respondents. By consent of parties petition is heard on merits. The case of the petitioners in short is that the petitioners themselves by mistake while giving their office address in Form No. 36, have given it as "Raheja Centre" instead of "Raheja Chambers". Both buildings are located in the same area known as Nariman Point, Mumbai--400 021. It appears that a typographical error had crept in Form No. 36. It was a mistake committed by the typist while typing Form No. 36. This has resulted in non-receipt of notice of hearing of appeal issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x parte order and afford a fresh opportunity of hearing to them. The above-referred miscellaneous application was heard by the Tribunal. The Tribunal refused to set aside the ex parte order holding the view that the mistake sought to be pleaded could not be said to be a mistake apparent on the face of record under section 254(2) of the Income-tax Act. The Tribunal held that the petitioners themselves were the architects of the alleged mistake as such they could not be allowed to take advantage of their own mistake. The Tribunal, thus rejected the application moved by the petitioners. This order of the Tribunal dated March 8, 2001, is the subject-matter of challenge in the present writ petition filed under article 226 of the Constitution o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stakes, give the wrong address unless it is a bona fide mistake. The words "was prevented by any sufficient cause from appearing" must be liberally construed to enable the court or Tribunal to exercise powers ex debito justitiae. The "sufficient cause" referred to in rule 24 may be construed as good cause. If the cause is good it would also be sufficient. If a party is unaware of the date of hearing and the unawareness is not due to any fault of his, then unawareness would be sufficient cause which would prevent a party from appearing in the court. The approach of the Tribunal should have been a little liberal with a view to advance the cause of justice. Keeping in view the principles laid down by this court, we find that the petitioners h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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