2004 (7) TMI 45

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....was requested to address the court on the question of admission. Mr. Som had advanced his arguments on the merits of the appeal itself while opposing the admission. Normally right of hearing at the stage of admission is not allowed. But having regard to the facts and circumstances of the case we thought it fit that we should dispose of the appeal at the admission stage itself. Therefore, we prefer to hear Mr. Som at this stage. The appeal is, therefore, treated as on the day's list for hearing by consent of the parties. The learned Tribunal by its order dated January 30, 2004, disposed of I.T.A. No. 195 (Kol) of 2002 ex parte. Subsequently, an application was made by the assessee for rehearing on the ground that the assessee was prevented ....

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.... hearing the learned Tribunal may dispose of the appeal on the merits after hearing the respondent. This rule incorporates a proviso. It provides that where an appeal has been disposed of in terms of rule 24 if the assessee appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal was called on for hearing in such case the Tribunal shall make an order setting aside the ex parte order restoring the appeal. The expression used in the rule and the proviso specifically stresses on the phrase "when the appeal is called on for hearing". A phrase in the statute has to be given its due meaning. It cannot be overlooked. The golden principle of interpretation follows the simple meaning of the....