TaxTMI 
TaxTMI 
2019 (3) TMI 422
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....act of laying new roads, repairing of roads, black topping of roads and maintenance of the existing roads for M/s.Bharat Heavy Electricals Limited (herein after referred to as BHEL) a Government of India undertaking at Thiruverumbur, Thiruchirappalli - 620 014. 3.According to the petitioner, he is a registered dealer under TNVAT Act, 2006 and has paid the tax for the works contract for all the works undertaken by him for BHEL during the years 2006-07 to 2010-11. 4.According to the petitioner, a show cause notice dated 29.09.2011 was received by him from the second respondent proposing the levy of service tax of Rs. 41,80,924/- including the service tax and cess from the period 2006-2007 to 2010-2011 under the provisions of the Finance Act....
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.... Counsel appearing for the respondents who has accepted notice on behalf of the respondents. 9.The petitioner has challenged the following ex-parte order dated 26.02.2015, passed against him: "None present for appellant today nor there is any compliance to the stay order. Notice of dismissal was issued on 11.12.2014 to call the matter today for showing cause why the appeal shall not be dismissed for non-compliance. 2.For non compliance on record, appeal stands dismissed." 10.As seen from the impugned order passed under Section 86(7) of the Finance Act, 1994, by the first respondent, it is not an order passed on merits. Admittedly, the order has been passed in the absence of the petitioner or his Counsel. 11.Section 86(7) of the Fin....
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....n for hearing. Rule 20 reads as follows: "20.Action on appeal for appellant's default.- Where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Tribunal may, in its discretion, either dismiss the appeal for default or hear and decide it on merits: Provided that where an appeal has been dismissed for default and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal." 15.From a perusal of the aforesaid provisions, we f....
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....eing heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the assessee and to the Commissioner. Rule 24 of the Income Tax Appellate Tribunal Rules, 1946 24. Where on the day fixed for hearing or any other day to which the hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Tribunal may dismiss the appeal for default or may hear it ex-parte." 18.Considering the aforesaid provisions, the Hon'ble Supreme Court held as follows: "12. Considering the aforesaid provisions, this Court held as under: (S.Chenniappa Mudaliar case, SCC pp. 595-96, para 7) "7. The scheme of the provisions of the Act relating to the Appellate Tribunal apparently is that....
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....ar as the questions of fact are concerned the decision of the Tribunal is final and reference can be sought to the High Court only on questions of law. The High Court exercises purely advisory jurisdiction and has no appellate or revisional powers. The advisory jurisdiction can be exercised on a proper reference being made and that cannot be done unless the Tribunal itself has passed proper order under Section 33(4). It follows from all this that the Appellate Tribunal is bound to give a proper decision on questions of fact as well as law which can only be done if the appeal is disposed of on the merits and not dismissed owing to the absence of the appellant. It was laid down as far back as the year 1953 by S.R. Das, J. (as he then was) in ....