Law:

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Section 254, of the Income-tax Act, 1961, read with rules 19 and 24 of the Income-tax Appellate Tribunal Rules, 1963 - Appellate Tribunal - Powers of - Assessment year 1988-89 - Assessee filed appeal before Tribunal under section 250 - Tribunal invoking rule 19(2) of 1963 Rules dismissed appeal solely on ground that assessee had failed to appear before it on date fixed for hearing - Whether apart from fact that section 254 makes it incumbent on Tribunal to dispose of appeals on merit, rule 24 of 1963 Rules as it stands, per se does not empower Tribunal to dismiss appeal for default in absence of assessee - Held, yes - Whether, therefore, impugned order of Tribunal was to be quashed and matter was to be remanded to it for disposal afresh in accordance with law - Held, yes CASES REFERRED TO CIT v. Multiplan India (P.) Ltd. [1991] 38 ITD 320 (Delhi) [Para 3], CIT v. S. Chenniappa Mudaliar [1969] 74 ITR 41 (SC) [Para 4] and Assam Tribune v. CIT [2006] 285 ITR 452 (Gau.) [Para 4]. A.K. Roy Choudhury, Ms. S. Roy Choudhury and Manash Haloi for the Petitioner. U. Bhuyan, B. Chakraborty andMs. K. Medhi for the Respondent. JUDGMENT 1. This petition under article 226 of the Constitution of India registers a challenge to the order dated 23-8-2007 passed by the learned Income-tax Appellate Tribunal, Guwahati Bench, Guwahati (hereinafter referred to as the 'Tribunal') dismissing four appeals being ITA Nos. 29/Gau./2006, 30/Gau./2006,35/Gau./2006 and 36/Gau./2006 filed by the petitioner-assessee before it against the assessment orders dated 21-12-2005, 21-1-2005, 20-12-2005 and 20-12-2005 for the assessment years 1990-91, 1991-92, 1988-89 and 1989-90 respectively. 2. I have heard Mr. A.K. Roy Choudhury, Senior Advocate assisted by Ms. S. Roy Choudhury and Mr. Manash Haloi, Advocates for the petitioner and Mr. U. Bhuyan, learned Standing Counsel, Revenue assisted by Mr. B. Chakraborty and Ms. K. Medhi, Advocates. 3. The un-rebutted pleaded facts in short as would be necessary for disposing of the represent petitions are that, the petitioner-assessee being aggrieved by the aforementioned orders of the Assistant Commissioner of Income-tax, Circle-II, Guwahati preferred the above…

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