1952 (3) TMI 40

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...." The notice came back unserved with an endorsement by the postal authorities as follows : "Not claimed." The tribunal thereupon postponed the hearing to 28-7-1948, and a fresh notice in exactly similar terms was sent by registered post. This came back with the endorsement by the postal authorities as follows : "Refused." The Tribunal thereupon dismissed the case for default on 28-7-1948. The order of the Tribunal was as follows : "Notice of the first hearing in this appeal was sent to the appellant by the postal address by which he undertook to receive the notice but it was received with the endorsement 'not claimed' on it after the date of hearing viz. 22-4-48 had passed away. We, therefore, adjourned the appeal sine die and....

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....ection 63, Income-tax Act provides that a notice or requisition under this Act may be served on the person therein named either by post or, as if it were a summons issued by a Court, under the Code of Civil Procedure, 1908, and Section 27, General Clauses Act (10 of 1897) provides that "Where any Central Act or Regulation made after the commencement of this Act authorises or requires any document to be served by post, whether the expression "serve" or either of the expressions "give" or "send" or any other expression is used, then, unless a different intention appears, the service shall be deemed to be effected by properly addressing, pre paying and posting by registered post, a letter containing the document, and, unless the contrary is pr....

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....ks fit, and shall communicate any such orders to the assessee and to the Commissioner." Learned counsel contends that the words 'orders thereon' mean that the Appellate Tribunal is bound to pass orders on the various points raised in the appeal and decide and determine the same according to law. Learned counsel has relied on a decision of the Bombay High Court in Motor Union Insurance Co. Ltd. v. Commissioner of Income-tax, Bombay, 1945-13 I. T. R. 272. That case is really not in point as the point raised there was whether the Tribunal could itself raise a ground or permit a party, which had not appealed, to raise a ground which would work adversely to the appellant and was not raised by the appellant and the Court rightly held, ....