2019 (5) TMI 766

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....SIMHA SARMA ORDER: (per V. Ramasubramanian, J) Challenging the order passed by the Income Tax Appellate Tribunal, dismissing the appeal for non-prosecution, the Assessee has come up with the above Writ Petition. 2. Heard Sri K. Ramakanth Reddy, learned counsel for the petitioner. Sri B. Narasimha Sarma, learned Senior Standing Counsel takes notice for the respondents. 3. It appears ....

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....'Rules, 1963'). A writ petition, according to the learned senior standing counsel, is not maintainable. 4. We have carefully considered the above submissions. 5. It is seen from the impugned order that the same was passed for non-prosecution. The appeal was dismissed on the very first date of hearing for non-prosecution. But a passing observation was also made as though nothing has been brou....

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....that the same was passed on merits after giving both the parties the opportunity of being heard. Sub-section (2) of Section 254 of the Act, 1961 enabling the Tribunal to rectify any mistake or to amend any order, is not an answer to the failure to comply with sub-section (1) of Section 254 of the Act, 1961. 8. In fact, if the substantial provision contained in the statute mandates the disposal ....