2014 (6) TMI 323

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.... ORDER Per R. P. Tolani, J.M: This is assessee's appeal against CIT(A)-II New Delhi's order dated 7-9-2012 in appeal no. 264/CIT(A)-II/20 11-12 relating to A.Y. 2009-10. 2. None put in appearance on behalf of the assessee at the hearing fixed for 9-4-2014, despite personal knowledge of the date of hearing as is evident from order sheet dated 26-11-2013 when the case was adjourned to 9-4-2....

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....as certain inherent powers. Decisions are taken for the purpose of proper and expeditious disposal of the appeals in present climate of mounting arrears partly due to appeals being filed without proper application of mind to facts and law and also at times for altogether extraneous considerations. Therefore, on the basis of inherent powers the Tribunal treated the appeal as unadmitted. The provisi....

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....scribes that mere issue of notice does not mean appeal is admitted. This according to us, is the Significance of rule 19(2). ........ . 5. It was submitted at the time of hearing of the Reference Application that the language of Rule 24 of the Appellate Tribunal Rules required the Tribunal to dispose of the appeal on merits after hearing the respondent. It may be stated here that the Tribuna....