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2011 (5) TMI 340 - ALLAHABAD HIGH COURTAdjournment application - During the course of argument along with a supplementary affidavit a copy of the order sheet has been filed - A bare perusal of the order sheet would show that on two earlier occasions the hearing of appeal was adjourned as the bench was not available - On the third date, the appeal was taken up in absence of the appellant and the appeal was heard and decided - When there was an application for adjournment, the adjournment should have been granted in the facts and circumstances of the case - It is not a case where the assessee was purposely avoiding the hearing of the appeal - The adjournments sought for should have been granted. Hence, the order of the Tribunal is set aside, and the appellants are directed to appear before the Income Tax Appellate Tribunal along with certified copy of this order.
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