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[2009] 181 Taxman 86 (Gauhati)/[2009] 308 ITR 368 (Gauhati)/[2009] 222 CTR 656 (Gauhati) [2009] 181 TAXMAN 86 (GAU.) HIGH COURT OF GAUHATI Gauhati Roller Flour Mills Ltd. v. Union of India* HRISHIKESH ROY, J. W.P. (C) NO. 5706 OF 2002â-  APRIL 25, 2008 Section 24 of the Wealth-tax Act, 1957 read with rules 24 and 25 of the Income-tax (Appellate Tribunal) Rules, 1963 - Appellate Tribunal - Procedure of - Assessment years 1984-85 to 1989-90 - Assessee filed a miscellaneous application for setting aside an ex parte order passed by Tribunal - In said application, assessee contended that as its counsel could not be present on first date of hearing, an application was filed seeking adjournment of hearing of appeals; and that thereafter, no further intimation regarding adjourned date of hearing of appeals was received by it for which it remained absent in hearing and, thus, a reasonable opportunity of being heard in appeal was not made available to it - Tribunal made enquiry from postal authorities which certified that notice of adjourned date of hearing had been served upon assessee - As assessee could not controvert such certification of postal authorities, Tribunal dismissed its application - Whether, on facts, Tribunal had taken a correct decision - Held, yes Section 24 of the Wealth-tax Act, 1957 read with rule 19 of the Income-tax (Appellate Tribunal) Rules, 1963 - Appellate Tribunal - Procedure of - Whether rule 19, which requires notifying parties specifying date and place of hearing, is referable to first notice from Tribunal on entertainment of an appeal preferred by revenue; for an adjourned date of hearing provisions of rule 19 do not apply - Held, yes FACTS The assessee did not participate in proceedings before the Tribunal and, therefore, the Tribunal passed an ex parte order on 23-2-2001. The assessee filed a miscellaneous application on 25-6-2001 under section 24(5) for setting aside the said order. It contended that initially the date of hearing of the appeal was fixed on 2-7-1998, but as its counsel could not be present on that date, an application for adjournment was filed seeking adjournment of hearing of the appeals; and that thereafter, no…

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