RAVI PRAKASH KHEMKA Vs. INCOME TAX APPELLATE TRIBUNAL B BENCH CHENNAI RAJAJI BHAVAN BESANT NAGAR CHENNAI 90

JUDGEMENT

(1.) MR. Narayanasamy , takes notice for the respondents. By consent of Counsel on either side, the main Writ petitions are taken up for final disposal.

(2.) THE above Writ Petitions have been filed for the issue of Writ of Certiorarified Mandamus calling for the records of the first respondent in M. P. Nos. 263,261,262/mds/ 2005 dated 25. 11. 2005 and quash the orders passed by the first respondent and consequently direct the first respondent to hear the appeals in I. T. A. T. Nos. 328,323,324/ mds/2000, by giving opportunity to the Petitioners.

(3.) MR. Narayanasamy , learned counsel for the Income Tax Department fairly submits that the Tribunal ought to have considered the application in the light of the proviso contained in Rule 24 of the Income Tax Appellate Tribunal Rules, 1963. But however submits that since the order of the Tribunal is on merits, and the Petitioners have no case on merits, this Court may not interfere with the order passed by the Tribunal.