JUDGMENT
1. These are four applications filed at the instance of the Commissioner of Income-tax, Agra, under Section 256(2) of the Income-tax Act, 1961, relating to the assessment years 1953-54 to 1955-56 and 1958-59. A common set of three questions has been proposed in each of these applications which are as under :
"1. Whether, on the facts and in the circumstances of the case, the hon'ble Tribunal was justified in recalling their own decision when no new material facts were available before them ?
2. Whether, on the same facts and without any new material available before them, the hon'ble Tribunal could change their opinion and decide the matter in a contrary way ?
3. Whether, on the facts and in the circumstances of the case, the hon'ble Tribunal was justified in questioning the rectification, whereas in its earlier order, the hon'ble Tribunal had held that the assessee had no right of appeal against the rectification order which had been validly passed after an agreement with the assessee ?"
2. Briefly stated the facts are that in respect of each year aforesaid an order under Section 154 of the Act was passed withdrawing the refund that was allowed twice. The orders under Section 154 of the Act were said to have been passed with the consent of the assessee. However, the assessee challenged those orders in appeal. There is a chequered history of protracted litigation, which is not necessary to state in detail at this stage. Suffice it to say that the appeals were dismissed as non-maintainable. On further appeal, the Income-tax Appellate Tribunal remanded the matter to the first appellate authority for decision on the merits. The first appellate authority thereafter dismissed the appeals as barred by time. The assessee appealed to the Income-tax Appellate Tribunal where the appeals were initially dismissed ex parte. On an application, the Tribunal recalled its order and restored the appeals for fresh decision. Ultimately, the Tribunal allowed the appeals filed by the assessee by a composite order which is the subject-matter of these applications.
3. We have heard learned standing counsel. No one has put in appearance on behalf of the assessee despite notice. Having considered the matter carefully, in our opinion, the orders of the Income-tax Appellate Tribunal do give rise to the questions set out earlier.
4. We, accordingly, direct the Income-tax Appellate Tribunal to draw up a statement of the case and refer the aforesaid questions for the opinion of this court.
5. In the result, the applications are allowed. There shall be no order as to costs.