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SUPERINTENDENT OF WORKS,TEMPORARY DEPART. CONST.P.W.D. versus CHIEF COMMISSIONER OF INCOME TAX U.P., LUCKNOW

High Court of Judicature at Allahabad

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Superintendent Of Works,Temporary Depart. Const.P.W.D. v. Chief Commissioner Of Income Tax U.P., Lucknow - INCOME TAX APPEAL No. 29 of 2002 [2007] RD-AH 11215 (4 July 2007)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

C.J.'s Court

IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD

APPELLATE JURISDICTION

Income Tax Appeal No.29 of 2002.

Superintendent of Works, Temporary Departmental Construction Unit, P.W.D., Sultanpur.

......Appellant

Versus

The Chief Commissioner of Income-Tax, U.P. Lucknow.

...Respondent

with

Income Tax Appeal No.30 of 2002.

Superintendent of Works, Temporary Departmental Construction Unit, P.W.D., Sultanpur.

......Appellant

Versus

The Chief Commissioner of Income-Tax, U.P. Lucknow.

...Respondent

and with

Income Tax Appeal No.31 of 2002.

Superintendent of Works, Temporary Departmental Construction Unit, P.W.D., Sultanpur.

......Appellant

Versus

The Chief Commissioner of Income-Tax, U.P. Lucknow.

...Respondent

Mr. N.C. Gupta, learned counsel for the appellant.

Mr. R.K.Upadhyaya, learned Standing Counsel for the Revenue.

                                  CORAM: Hon'ble H.L. Gokhale, C.J.

                   Hon'ble R.K.Agrawal, J.

Date: 04.7.2007.

P.C.

1.All these three appeals are filed by the Superintendent of Works, Incharge of Temporary Departmental Construction Unit, Sultanpur Division of Public Works Department. They are concerning the Assessment Years 1989-90, 1990-91 and 1991-92 respectively.

2.The main grievance of Mr. N.C. Gupta, learned counsel appearing for the Public Works Department is that the order passed by the Income Tax Appellate Tribunal is an ex parte order and that appears so on the face of record inasmuch as the order of the Tribunal clearly records  in paragraph 2 of the impugned order that the notice sent to the appellant had been returned with the remark that 'none of the concerned authority was found at the particular place'.

3.Mr. Gupta submits that it is a Government Department and surely the endorsement is erroneous. In any case the Tribunal should have sent one more notice to see to it that somebody appears for the Department. It is a well known Government Department in the area and the notice ought to be served to give an opportunity to the appellant.  Mr. Upadhyaya, learned Standing Counsel for the Revenue has very fairly left it to the Court to pass an appropriate order.

4.Having noted, whatever has been stated above, it is clear that there is an error on the face of the record. The appellant has raised the question with respect to denial of principles of natural justice i.e. Question No.2, which is a substantial question of law and accordingly, the appeals are admitted.

5.For the reasons stated above, we allow these appeals and set aside the order passed by the Tribunal and restore the appeals filed by the appellant before the Tribunal  to their file inasmuch as these three appeals are concerning the Assessment Years 1989-90, 1990-91 and 1991-92, the Tribunal will endeavour to hear and decide the appeals at the earliest.

6.The appellant  will file a certified copy of this order before the Tribunal and appear regularly before the Tribunal on whatever dates are allotted.

04.7.2007

mt  

                                    (R.K.Agrawal)             (Chief Justice)


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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