TaxTMI 
TaxTMI 
2019 (7) TMI 714
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....6/Mds/2017 for the Assessment Year 2009-2010. 2. The appeal has been filed by the assessee raising the following substantial questions of law: "1.Whether in law, the Tribunal was right in dismissing the appeals on the ground of default due to non-appearance by the Appellant for the hearing without even adjudicating the appeal on merits? 2. Whether in law, the Tribunal was right in dismissing the appeals for want of prosecution by denying natural justice to the Appellant in view of the fact that the hearing notice was not served on the Appellant? 3. Whether in law, the Tribunal was right in dismissing the appeals for want of prosecution without adjudicating the appeal on merits as stipulated under rule 24 and rule 25 of the Income Tax....
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....71(1)(c) of the Act dated 14.08.2018, they became aware of the dismissal of their appeal and final opportunity was given to submit details before Assistant Commissioner, Puducherry Circle on 21.08.2018. Immediately thereafter, the assessee filed a Miscellaneous petition before the Tribunal to recall the earlier order dated 27.12.2017. However, the said application was dismissed on the ground that it was filed beyond the time limit specified under Section 254(2) of the Act. Hence, the appellant is before this Court by way of this appeal. As rightly pointed out by Mr.T.R.Senthil Kumar, learned senior standing counsel for respondent, that sufficient indulgence have been granted to the asssessee both by the Assessing Officer and CIT(A). 5. Th....
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....8 which was followed in N.S. Mohan Vs. Income-tax Appellate Tribunal, Chennai reported in [2018] 94 taxmann.com 92 (Madras). Therefore, we are not to necessarily interfere with the order passed by the Tribunal dismissing the matter for want of prosecution. As observed by us earlier, the assessee was not diligent in prosecuting the matter and the reasons assigned by the assessee that they were not aware of the order passed by the Tribunal is not convincing. Nevertheless, the respondent Department would be entitled to tax the assessee only for the amount for which they are liable to be taxed and by default the excess tax cannot be recovered, which would be an action without authority of law. Therefore, we deem it appropriate to give one more....