TMI Blog2018 (5) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... isfaction of the Division Bench of the High Court, of existence of a substantial question of law. In any case, there are at least 3 exceptions to the rule of alternative remedy. A writ application might be entertained where the order is in violation of principles of natural justice, where the order has been passed under a law which is ultra vires or is otherwise without jurisdiction or in case of an order which is perverse. The order impugned is patently repugnant to Section 254 of the 1961 Act read with Rule 24 of the 1963 Rules. The writ petition is allowed and the impugned order cannot be sustained and the same is set aside - writ petition is allowed and the impugned order cannot be sustained and the same is set aside - W.P.No.8126 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard : Provided further that any application filed by the assessee in this sub-section on or after the 1st day of October, 1998, shall be accompanied by a fee of fifty rupees. 4. Rules 24 and 25 of the Income Tax (Appellate Tribunal) Rules, 1963, hereinafter referred to as the 1963 Rules , provides as follows: Rule 24. Hearing of appeal ex parte for default by the appellant. Wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned counsel appearing on behalf of the petitioner has cited a Full Bench decision of the Supreme Court in Commissioner of Income Tax, Madras v. S.Chenniappa Mudaliar, reported in AIR 1969 SC 1068, where the Supreme Court held that Rule 24 of the 1963 Rules, which provided for dismissal of an appeal for the failure of the appellant to appear, did not contain any provision for restoration of the appeal and that Rule 24 of 1963 Rules is in conflict with Sub-section 4 of Section 33 of the 1961 Act, which requires the Appellate Tribunal to dispose of an appeal on merits. 7. It is true that Rule 24 of the 1963 Rules has subsequently been amended with effect from 1.8.1987 by the Income Tax (Appellate Tribunal) Amendment Rules, 1987. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticle 226 of the Constitution of India, where the remedy, if any, of appeal is uncertain as in the case of an appeal under Section 260A of the 1961 Act which depends on the subjective satisfaction of the Division Bench of the High Court, of existence of a substantial question of law. 11. In any case, there are at least 3 exceptions to the rule of alternative remedy. A writ application might be entertained where the order is in violation of principles of natural justice, where the order has been passed under a law which is ultra vires or is otherwise without jurisdiction or in case of an order which is perverse. The order impugned is patently repugnant to Section 254 of the 1961 Act read with Rule 24 of the 1963 Rules. 12. The writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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