TaxTMI 
TaxTMI 
2006 (4) TMI 61
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....tly direct the first respondent to hear the appeals in I.T.A.T. Nos.328,323,324/MDS/2000, by giving opportunity to the Petitioners. 3. The short facts that are necessary for the final disposal of the writ Petitions are as follows :- 4. The appeals filed by the petitioners/appellants in the above writ petitions in I.T.A.T.Nos.328,323,324/MDS/2000 were posted for final hearing before the first respondent Tribunal on June 21, 2005. The authorized representative/advocate of the petitioners by letter dated June 20, 2005, addressed to the Deputy Registrar, Appellate Tribunal Income Tax, Chennai, sought for adjournment on the ground that he had to attend a ....
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....s non-appearance, when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal." 6. Relying upon the said Proviso to Rule 24, the learned counsel submitted that even though the Tribunal may dispose of the appeal on merits exparte, when the appellants appear afterward and satisfy the Tribunal that there was sufficient cause for their non appearance when the appeal was called for hearing, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal. According to the learned counsel ....
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.... authorized representative, the Tribunal shall, on a consideration of the cause shown, set aside the ex parte order, restoring the appeal and hear it on merits. 9. In my considered view, the Tribunal has not applied its judicial mind to the facts of this case. Admittedly, the authorized representative of the appellants has submitted a letter seeking for adjournment, in time. When the proviso to Rule 24 only speaks of reasonable cause being shown, the Tribunal should have considered the reasonable cause, instead of considering the merits of the case. What the Petitioners want is only an opportunity ....