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income-tax Officer, Assessment Ii and anr. Vs. Fagoomal Lakshmi Chand and anr. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtChennai High Court
Decided On
Case NumberWrit Appeal No. 1 of 1978
Judge
Reported in[1979]118ITR766(Mad)
ActsIncome Tax Act, 1961 - Sections 251(4) and 253(4)
Appellantincome-tax Officer, Assessment Ii and anr.
RespondentFagoomal Lakshmi Chand and anr.
Advocates:J. Jayaraman, Adv.
Excerpt:
- - therefore, the cross-objections could be restored under rule 24 of the said rules which gives power to the tribunal to order such restoration, if satisfied that there was sufficient cause for the earlier non-appearance of the party at fault.koshal, j. 1. the cross-objections filed by the respondent no. 1 were dismissed for fault. according to rule 22 of the income-tax (appellate tribunal) rules, 1963, all rules relating to appeals, so far as may be, are made applicable to cross-objections. therefore, the cross-objections could be restored under rule 24 of the said rules which gives power to the tribunal to order such restoration, if satisfied that there was sufficient cause for the earlier non-appearance of the party at fault. no illegality thus attaches to the order of restoration which in effect appearsto be eminently just. the appeal filed by the petitioners being undoubtedly in connection with the cross-objections, the order deciding it ex parte has also to be set aside, the tribunal having inherent power to do so.
Judgment:

Koshal, J.

1. The cross-objections filed by the respondent No. 1 were dismissed for fault. According to Rule 22 of the Income-tax (Appellate Tribunal) Rules, 1963, all rules relating to appeals, so far as may be, are made applicable to cross-objections. Therefore, the cross-objections could be restored under Rule 24 of the said Rules which gives power to the Tribunal to order such restoration, if satisfied that there was sufficient cause for the earlier non-appearance of the party at fault. No illegality thus attaches to the order of restoration which in effect appearsto be eminently just. The appeal filed by the petitioners being undoubtedly in connection with the cross-objections, the order deciding it ex parte has also to be set aside, the Tribunal having inherent power to do so.


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