- (1.) Heard learned Senior counsel appearing for the petitioner as well as learned counsel appearing for the Revenue.
(2.) Misc. Application No. 42/RAN/2008 filed by the writ petitioner under section 254(2) of the Income Tax Act, 1961 has been dismissed by the impugned order dated 19th October 2012 (Annexure-7) passed by the Income Tax Appellate Tribunal, Ranchi Circuit Bench, Ranchi.
(3.) The petitioner is said to have filed an appeal bearing ITA No. 523/Pat/1998 before the Income Tax Appellate Tribunal being aggrieved by the order of Commissioner (Appeals). It is contended on behalf of the learned Senior counsel that on the fateful day i.e. 25th July 2000, the said appeal stood dismissed for non appearance of the assessee / petitioner. Learned Senior counsel submits that as a matter of fact, the writ petitioner was accused in the fodder scam cases and had been subjected to custody two days thereafter on 27th July 2000 which was one of the reasons for his inability to be present on the date when the matter was taken up. It is further submitted that in the order dated 25th July 2000, it was however observed that if the appellant is able to show sufficient cause, his appeal could be considered for restoration. However, after being released, the petitioner was also pursuing another appeal before the learned Tribunal and he came to know about the dismissal of the said appeal for default. In such circumstances, Misc. Application No. 42/RAN/2008 was preferred which has been rejected by the learned Tribunal by the impugned order, which is not proper.;