Law:

Section:

Section 254 of the Income-tax Act, 1961 [Corresponding to section 33 of the Indian Income-tax Act, 1922] - Appellate Tribunal - Powers of - Whether return of registered cover marked as "refused" is presumptive evidence of service and refusal, but even so if a party can prove it as a fact that such return is not a true return and that there was no presentation of registered cover to it and no refusal by it, then to refuse to permit such a party to prove that as a fact is denying it an opportunity of being heard in connection with its appeal - Held, yes - Whether if an order has been obtained from or has been made by a judicial or quasi-judicial Tribunal because of practice of fraud, or because of palpable mistake or because of ignorance of clear statutory provision and like, it has inherent power to recall such order, quash it and make an order on merits according to law in ends of justice - Held, yes FACTS The assessee filed an appeal before the AAC against the assessment order which was dismissed. On further appeal, the Tribunal dismissed the same in default of appearance of the assessee. An application was then moved by the assessee before Tribunal for setting aside the order of dismissal and for restoration of the appeal for disposal according to law after hearing the assessee. The ground taken in the application, supported by an affidavit of the assessee, was that the assessee never received the registered letter purporting to inform him of the date of hearing of the appeal, that the postal authorities never presented that letter to him, and that he never refused to receive any such letter. By order dated 27-10-1950, the Tribunal held that the registered cover addressed to the assessee having been returned marked as "refused", there was a presumption of proper and due service upon the assessee and that Tribunal had no inherent power to review with own order on reference application the Tribunal stated the case and referred the questions of law to the High Court. Pending reference application the assessee also filed an application under section 66(4), read with articles 226 and 227 of the Constitution, praying that the statement of the case submitted by the…

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