LAWS(ALL)-2005-4-13

COMMISSIONER OF INCOME TAX Vs. KAMAL BHAI ISMILJI

Decided On April 13, 2005
COMMISSIONER OF INCOME TAX Appellant
V/S
KAMAL BHAI ISMILJI Respondents

JUDGEMENT

(1.) The Tribunal, Delhi, has referred the following question of law under Section 256(2) of the IT Act, 1961 (hereinafter referred to as "the Act") for opinion to this Court : Whether, on the facts and in the circumstances of the case, learned Tribunal was justified in law in recalling its order dt. 31st Jan., 1984 after considering the assessee's request for adjournment on merits and also after rejecting the assessee's first miscellaneous application ? The reference relates to the asst. yrs. 1977-78 and 1978-79.

(2.) Briefly stated, the facts giving rise to the present reference are as follows : The appeals filed by the respondent-assessee in respect of the assessment years in question were dismissed by the Tribunal, Delhi vide order dt. 31st Jan., 1984. The Tribunal had proceeded to decide the appeals exparte after rejecting the application for adjournment. Thereafter miscellaneous applications were filed on 19th March, 1984, seeking recall of the two orders dismissing the appeals filed before the Tribunal. The Tribunal, vide order dt. 27th March, 1984, had rejected the miscellaneous applications in the following words :

(3.) For reasons best known, the assessee preferred two applications afresh seeking recall of the order dt. 31st Jan., 1984. The Tribunal heard the learned Authorised Representative and this time had allowed the miscellaneous applications and recalled the order dt. 31st Jan., 1984 by the following words :