Supreme Court of India
Commissioner of Income Tax, Madras v. S. Chenniappa Mudaliar, Madurai
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1 Supreme Court bench has cited this judgment.
What the Court ordered
For the aforesaid reasons the Appel late Tnbunal 1s competent to set aside an order dismissing an apoeal for default in exercise of its inherent power there are serious difficulties in upholding the validity of Rule.
Judgment, page 8
From the headnote
Income Tax Act 1922, section 33(4)-Appellate Tribunal Rules !946; Rule 24-lf Appellate Tribunal has powers to dismiss appeal for default in appearance-Whether Tribunal bound to pass orders on merits-If rule 24 ultra vires section 33(4). The respondent's appeal against an order of assessment was rejected by the Appellate Assistant Commissioner and he, the -.after appealed to the Appellate Tribunal. The Tribunal, after having granted some adjourn ments, dismissed the appeal for default in appearance Qn a day fixed for the hearing, purporting to do so under rule 24 of the Appellate Tribunal
Where later benches applied it
Of those, 1 relied on
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