- (1.) This is an assessee's writ petition filed under Article 226 of the Constitution for a writ of certiorari quashing the judgment and order dated October 7, 1987, passed by the Income-tax Appellate Tribunal, A-Bench, Allahabad, in Miscellaneous Application No. 61 (Allahabad) of 1987 (Kripa Shanker v. Wealth-tax Officer).
(2.) For deciding the controversy involved, the facts of the case are not required to be elaborately stated. Ram Narain and Badri Prasad formed two different Hindu undivided families. Badri Prasad died leaving behind Kripa Shanker as his heir and legal representative. As against the orders passed under the wealth-tax assessment for the assessment years 1978-79, 1979-80, 1980-81, 1981-82 and 1982-83, the petitioner filed appeals before the Commissioner of Income-tax and Wealth-tax (Appeals), Agra, which were decided on October 20, 1986. As against the orders passed in the aforesaid appeals, the Wealth-tax Officer preferred appeals to the Income-tax Appellate Tribunal in respect of the assessment years 1978-79 to 1982-83. These appeals were numbered as W. T. A. Nos. 26 to 30 (Allahabad of 1987). The Income-tax Appellate Tribunal decided these appeals ex parte against the petitioner on March 9, 1987. The operative portion of these appeals are contained in paragraphs 5 and 6 of the judgment. The petitioner, thereafter, moved an application on April 29, 1987, for setting aside the judgments of the appeal on the ground that since the time for filing of the cross-objection had not expired, which is thirty days with effect from the date of the receipt of the notice by the assessee under Section 253(4) of the Act, the Income-tax Appellate Tribunal could not decide the same. The assessee asserted in the application for setting aside the judgment of the Income-tax Appellate Tribunal that his counsel had also given advice to that effect. The application was rejected by the Income-tax Appellate Tribunal by the order dated October 7, 1987. Against this order, the present writ petition has been filed.
(3.) We have heard counsel for the parties and are of opinion that, on the facts and in the circumstances of the present case, the Income-tax Appellate Tribunal was wrong in deciding the appeal on March 9, 1987.;