2019 (8) TMI 873

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..... The order is as under: "Notice of hearing of the application for condonation of delay filed by the assessee/appellant was dispatched to the appellant and Shri Arun Dudawat, Advocate, on 11.6.2014 intimating hearing of the COD application. When the COD application is called for hearing today, there is no representation on behalf of the appellant. COD application was filed on 16.8.2013. The appeal was preferred on 8.4.2013, challenging the order in appeal dated 24.12.2010 passed by the Commissioner (Appeals), Indore. The COD application fails to even specify the number of day (period) which is required to be condoned. 2. However, since there is no representation on behalf of the petitioner/appellant, the ....

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.... wherein it is held:- "10. From a perusal of the aforesaid provisions, we find that the Act enjoins upon the Tribunal to pass order on the appeal confirming, modifying or annulling the decision or order appealed against or may remand the matter. It does not give any power to the Tribunal to dismiss the appeal for default or for want of prosecution in case the appellant is not present when the appeal is taken up for hearing. 11. A similar question came up for consideration before this Court in CIT v. S. Chenniappa Mudaliar, 1969 (1) SCC 591 wherein this Court considered the provisions of Section 33 of the Income Tax Act, 1922 and Rule 24 of the Appellate Tribunal Rules, 1946 which gave power to the Tribunal to dismiss the a....

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....on the ground that the party concerned has failed to appear. As observed in Hukumchand Mills Ltd. v. CIT, (1967) 63 ITR 232 (SC), the word 'thereon' in Section 33(4) restricts the jurisdiction of the Tribunal to the subject-matter of the appeal and the words 'pass such orders as the Tribunal thinks fit' include all the powers (except possibly the power of enhancement) which are conferred upon the Appellate Assistant Commissioner by Section 31 of the Act. The provisions contained in Section 66 about making a reference on questions of law to the High Court will be rendered nugatory if any such power is attributed to the Appellate Tribunal by which it can dismiss an appeal, which has otherwise been properly filed, for default w....