TMI Blog2019 (7) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tribunal to recall which was dismissed on the ground that it was filed beyond the time limit specified under Section 254(2) - HELD THAT:- We are not to necessarily interfere with the order passed by the Tribunal dismissing the matter for want of prosecution. As observed by us earlier, the assessee was not diligent in prosecuting the matter and the reasons assigned by the assessee that they were not aware of the order passed by the Tribunal is not convincing. Nevertheless, the respondent Department would be entitled to tax the assessee only for the amount for which they are liable to be taxed and by default the excess tax cannot be recovered, which would be an action without authority of law. Therefore, we deem it appropriate to giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1961 (hereinafter referred to as the Act ) is directed against the order dated 27.12.2017 passed by the Income Tax Appellate Tribunal Chennai 'D' Bench in I.T.A.No.2286/Mds/2017 for the Assessment Year 2009-2010. 2. The appeal has been filed by the assessee raising the following substantial questions of law: 1.Whether in law, the Tribunal was right in dismissing the appeals on the ground of default due to non-appearance by the Appellant for the hearing without even adjudicating the appeal on merits? 2. Whether in law, the Tribunal was right in dismissing the appeals for want of prosecution by denying natural justice to the Appellant in view of the fact that the hearing notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pondicherry. The assessee's case is that they have not received notice of hearing and they were not aware that the Tribunal has dismissed assessee's appeal for want of prosecution on 27.12.2017 and they had no knowledge of this order and only on receipt of notice under Section 271(1)(c) of the Act dated 14.08.2018, they became aware of the dismissal of their appeal and final opportunity was given to submit details before Assistant Commissioner, Puducherry Circle on 21.08.2018. Immediately thereafter, the assessee filed a Miscellaneous petition before the Tribunal to recall the earlier order dated 27.12.2017. However, the said application was dismissed on the ground that it was filed beyond the time limit specified under Section 254 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order passed by the Tribunal. Be that as it may, we find that the Tribunal has rejected and dismissed the appeal for want of prosecution. This could not have been done in the light of the various decisions on the point, the earliest of which was the decision of the Hon'ble Supreme Court in CIT Vs. S.Chenniappa Mudaliar reported in AIR 1969 SC 1068 which was followed in N.S. Mohan Vs. Income-tax Appellate Tribunal, Chennai reported in [2018] 94 taxmann.com 92 (Madras). Therefore, we are not to necessarily interfere with the order passed by the Tribunal dismissing the matter for want of prosecution. As observed by us earlier, the assessee was not diligent in prosecuting the matter and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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