Court quashes Tribunal's order for violating natural justice, directs fair consideration of petitions.

The court held that the Tribunal's rejection of the petitioner's petitions without allowing presentation of the case and without reasons violated natural justice. The court quashed the order and directed the Tribunal to consider the petitions to set aside the ex parte order, ensuring a fair process and opportunity to be heard.

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Issues:
1. Imposition of penalty for delay in filing income tax return
2. Rejection of adjournment application leading to ex parte order
3. Refusal to register and consider petitions to set aside ex parte orders by the Tribunal

Analysis:
1. The petitioner was penalized for a delay in filing the income tax return under section 271(1)(a) of the Income-tax Act, 1961. The petitioner appealed the penalty order, which was allowed by the second respondent. Subsequently, the Revenue filed an appeal against this decision. The petitioner's chartered accountant sought an adjournment for the appeal hearing, but the third respondent rejected the application, leading to an ex parte order in exhibit P-4.

2. The petitioner filed petitions under rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963, to set aside the ex parte orders. However, the Assistant Registrar of the Income-tax Appellate Tribunal informed the petitioner that the petitions would not be registered as miscellaneous petitions and were rejected without considering the merits. The Tribunal's decision not to even register the petitions and reject them without giving an opportunity to the petitioner violated principles of natural justice.

3. The court held that the Tribunal's action in rejecting the petitions without allowing the petitioner to present his case and without providing reasons for not registering the petitions was unjust. The court quashed exhibit P-6 and directed the Tribunal to consider the petitioner's petitions seeking to set aside the ex parte order in exhibit P-4. The Tribunal was instructed to dispose of the petitions on their merits after giving the petitioner or his representative an opportunity to be heard, ensuring a fair process in line with principles of natural justice. The original petition was disposed of with these directions.

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