TMI Blog2008 (4) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondent. JUDGMENT 1. HRISHIKESH ROY J.- Heard Dr. B. P. Todi, learned senior counsel for the writ petitioner and Mr. U. Bhuyan, learned standing counsel for respondents Nos. 1 to 4. 2. By this petition, the assessee has challenged the order dated February 23, 2001, passed by the Income-tax Appellate Tribunal in Wealth-tax Appeals Nos. 18, 19, 20, 21, 22, 23 (Gauhati)/1994 in respect of different assessment years starting from 1984-85 to 1989-90. The assessee did not participate in the proceedings before the learned Tribunal and the order dated February 23, 2001, partly allowing the appeals came to be passed in the absence of the representative of the assessee who was engaged to appear for the Tribunal. 3. The asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made by Registry of the Tribunal and vide communication dated September 27, 2001, the postal authorities informed that the registered notice, specifying the adjourned date of hearing, was delivered to the assessee on February 13, 2001. 7. Accordingly, on consideration of the miscellaneous application dated June 25, 2001, vide the impugned order dated January 10, 2002, the learned Tribunal dismissed the said application filed by the assessee. The grounds stated for dismissal of the application, as is revealed from the order dated January 10, 2002, of the learned Tribunal was that since the postal department has confirmed the service of notice indicating the adjourned date of hearing, the assessee cannot have any grievance for non-recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submits that the system of publishing the cause list by the learned Tribunal is a recent phenomenon and at the relevant point of time, there was no system of publishing the cause list of the cases by the Appellate Tribunal. Under such circumstances one of the reason cited for not considering the application dated January 22, 2001, is not tenable in law and the same is required to be interfered with. 11. It is also contended on behalf of the assessee that providing an opportunity to participate in the appeal hearing before the learned Tribunal is a pre-requisite for a fair adjudication and since the assessee has been denied such an opportunity because of non-receipt of notice notifying the date of adjourned hearing, it is an appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of denial of reasonable opportunity to the assessee. 15. On examination of the Income-tax (Appellate Tribunal) Rules, 1963, and more particularly rule 19 referred to and relied on by the learned counsel for the assessee, it is seen that the said rule which requires notifying the parties specifying the date and place of hearing is referrable to the first notice from the Tribunal on entertainment of an appeal preferred by the Revenue and obviously in this case the said requirement of rule 19 have been complied with. In the miscellaneous application dated June 25, 2001, itself the assessee clearly admits the receipt of the notice dated June 9, 1998, fixing the date of first hearing on July 2, 1998. However, on the fixed date, at the req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. 18. It is undoubtedly provided under sub-section (5) of section 24 of the Wealth-tax Act, 1957, that the Appellate Tribunal would provide an opportunity to the parties of being heard before adjudicating an appeal. The Income-tax (Appellate Tribunal) Rules also provides for the mode and manner of serving of such notice by the Tribunal. In the instant case it is found that the Tribunal cannot be faulted for the absence of the assessee in the appeal hearing as the Tribunal took all requisite steps to ensure that an opportunity of being heard is made available to the assessee. 19. Although a complaint regarding maintainability of the present writ petition has been taken by the counsel for the Revenue by referring to the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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