COMMISSIONER OF INCOME TAX Vs. HARNANDRAI SHRIKISHAN AKODIA

JUDGEMENT

(1.) THE Income -tax Appellate Tribunal, Bombay, has referred to this Court for its opinion two questions of law, the first under section 66 (1) of the Indian Income -tax Act, 1922, and the second, as required, under section 66 (2) of that Act. These questions are:

(2.) THIS judgment shall also dispose of Miscellaneous Civil Case No.125 of 1964 which covers the second question.

(3.) BY a notice dated 19 April 1960, the Tribunal intimated to the assessee that the appeal was fixed for hearing on 19 May 1960. In response thereto, the assessee's representative G.D. Ladha sent on 8 May 1960 a telegram, which was followed by a letter of even date, requesting for a month's adjournment on the ground that he was going on a pilgrimage of Badrinath and that he would return therefrom on 15 June 1960. This request was granted and he was intimated by a telegram as well as by a letter sent by ordinary post that the appeal was fixed for hearing on 23 June 1960. On 15 June 1960, the assessee sent a telegram requesting for adjournment on the ground that return of G.D. Ladha from Badrinath was delayed on account of car trouble. On 17 June 1960, G.D. Ladha himself sent from Badrinath a telegram making a similar request. The request was refused and an intimation thereof was issued from the office of the Tribunal on 17 June 1960. A telegram communicating the refusal was again sent to the assessee. On 22 June 1960, the office of G.D. Ladha sent a telegram acknowledging receipt of the communication on the same day and requesting for an adjournment. On 23 June 1960, the assessee sent a similar telegram stating inter alia that, after starting on that date from Akodia, it was impossible to attend the hearing before the Tribunal which was fixed for the same date. On that date (23 June 1960), the assessee was not present and the appeal was, therefore, dismissed for default.