Section 254: No Ex Party hearing when Assessee was not put on Notice

Where request for adjournment of hearing was made by assessee and it was not clear as to whether assessee was put on notice about new date of hearing, Tribunal ought not to have heard appeals ex parte

[2015] 57 taxmann.com 211 (Andhra Pradesh and Telangana)

HIGH COURT OF TELANGANA AND ANDHRA PRADESH

Ananda Nilayam

v.

Income-tax Officer

 Section 254, of the Income-tax Act, 1961 - Appellate Tribunal - Powers of (Adjournment) - Assessment years 1990-91 to 1992-93 - Revenue filed appeals before Tribunal - Appeals were scheduled to be heard on 4-7-2001- Assessee requested to adjourn matters to some other date - Tribunal acceded to request and adjourned appeals to 29-8-2001 - On 30-8-2001 on ground that there was no representation for assessee, Tribunal proceeded to hear appeals and allowed same in favour of revenue - Assessee pleaded that after request for adjournment was acceded to, Tribunal did not intimate any other date of hearing and, therefore, they could not appear before Tribunal on 30-8-2001 - Whether since request for adjournment was made through a letter and it was not clear as to whether assessee was put on notice about date of hearing, Tribunal ought not to have heard appeals ex parte - Held, yes [Paras 7 and 9][In favour of assessee]