TMI Blog2019 (8) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... of the matter. In the light of the above, the order impugned in this appeal has to be necessarily set aside and the substantial questions of law are to be answered in favour of the assessee. - the impugned common order are set aside and the appeals are restored to the file of the Tribunal for a decision on merits. - Decided in favour of the assessee. - Tax Case Appeal Nos.607 & 608 of 2019 & CMP.No.17652 of 2019 - - - Dated:- 19-8-2019 - Mr. Justice T.S. Sivagnanam And Mrs. Justice V. Bhavani Subbaroyan For the Appellant : Mr. A.S.Sriraman For the Respondent : Mrs.V.Pushpa, SC COMMON JUDGMENT (JUDGMENT WAS DELIVERED BY T.S.SIVAGNANAM,J) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of late Tukojirao Holker Vs. Wealth Tax Commissioner [reported in 223 ITR 480]. 5. Thereafter, the assessee filed two miscellaneous petitions for restoring the appeals and in the said petitions, the assessee stated that the assessee's authorized representative was seated in the wrong Bench and consequently, when the cases were called, none appeared for the appellant assessee. Though such a plea was raised by the assessee by filing miscellaneous petitions, the Tribunal dismissed the same by a common order dated 21.12.2018 on the ground that they were time barred i.e. they were filed beyond the period of six months from the end of the month, on which, the common order was passed by the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 give one more opportunity to the assessee to file a reconciliation statement and for which the purpose we send back the matter to the Assessing Officer subject to certain conditions. In finally, we were of the opinion that the assessee can be put on terms by directing them to deposit a certain sum of money with the Assessing Officer for being entitled to an opportunity to go before the Assessing Officer and place the reconciliation statement. However, Mr.S.P.Chidambara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is adjourned, the appellant chose not to appear in person or through an authorized representative. It is incumbent upon the Tribunal to dispose of the appeal on merits after hearing the respondent and afterwards if the appellant appears and satisfies the Tribunal, sufficient cause for its non appearance on the date of hearing, the Tribunal can set aside the ex parte order and restore the appeal. However, reliance of the Tribunal on the decision of the Delhi Bench in the case of Multiplan India (P) Ltd. (supra) is erroneous and therefore, requires to be set aside. In the instant case, it can be noted from the letters addressed by the present appellant to the Tribunal that it was awaiting transfer of both the appeals of 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
