Revenue appeal treated unadmitted under Rule 19, s.253; Rule 24 inapplicable where appeal never admitted

ITAT held that, in terms of Rule 19 of the Appellate Tribunal Rules, 1963, mere issue of notice of hearing does not amount to admission of the appeal under s. 253. As the appellant-Revenue neither appeared on the fixed date nor sought adjournment, and had furnished an incorrect address for the respondent leading to non-service, the Tribunal was justified in treating the appeal as unadmitted and dismissing it. The contention that Rule 24 required disposal on merits after hearing the respondent was rejected, as Rule 24 presupposes an admitted appeal. No referable question of law arose and the application was dismissed.

---

---

Issues involved:
1. Interpretation of Rule 19 of Appellate Tribunal Rules, 1963 regarding dismissal of appeal for non-appearance of appellant's representative.
2. Consideration of whether the Tribunal was right in dismissing the departmental appeal for default in appearance, ignoring Rule 24 of the Appellate Tribunal Rules which provides for ex parte hearing and disposal of appeal on merits.

Interpretation of Rule 19:
The Tribunal declined to refer the questions of law to the High Court as they did not arise from the Tribunal's order. The appeal was fixed for hearing, but the appellant did not appear, and no communication for adjournment was received. The notice sent to the appellant was returned undelivered. The Tribunal treated the appeal as unadmitted based on Rule 19, which clarifies that the issue of notice does not automatically mean the appeal is admitted.

Procedural Aspects:
Normally, when appeals are treated as unadmitted, appellants provide explanations through miscellaneous petitions. The Tribunal, based on inherent powers, treated the appeal as unadmitted to ensure proper and expeditious disposal of appeals. The Tribunal's action was supported by Rule 19(2), which clarifies that the mere issue of notice does not imply admission of the appeal.

Inherent Powers of Tribunal:
The Tribunal has inherent powers for expeditious disposal of appeals due to mounting arrears. These powers allow the Tribunal to treat appeals as unadmitted if necessary. The Tribunal can invoke inherent powers when appellants remain absent, and it is not for the Tribunal to search for reasons for non-appearance.

Rule 24 Consideration:
The Tribunal did not pass any order based on Rule 24, as it presupposes admission of the appeal under section 253 of the Act. Since the respondent could not be notified due to incorrect address details, there was no question of hearing the respondent.

In conclusion, the Tribunal dismissed the application as the questions of law did not arise from the Tribunal's order, and the appellant failed to provide proper explanations or approach the Tribunal in a timely manner. The Tribunal's decision was based on procedural rules and inherent powers to ensure efficient disposal of appeals.

---