TMI Blog2014 (10) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... lem in the back whereas the Tribunal has wrongly recorded that no request for adjournment was made - The non-appearance of the counsel on 18.7.2012 was unintentional and beyond his control - the reason given for non-appearance of the counsel for the assessee before the Tribunal on the date fixed appears to be unintentional and bonafide – thus, the order is to be set aside and the matter is remitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been preferred by the assessee under Section 260A of the Income Tax Act, 1961 (in short the Act ) against the orders dated 6.8.2012 (Annexure A-5) and dated 17.4.2013 (Annexure A-6) passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (hereinafter referred to as the Tribunal ), for the assessment year 2002-03, claiming the substantial questions of law as mentioned in para 19 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, the assessee filed an appeal (Annexure A-2) before the Commissioner of Income Tax (Appeals) [for brevity, the CIT(A) ]. The CIT(A) vide order dated 15.11.2010 (Annexure A-3) partly allowed the appeal. Being not satisfied with the order dated 15.11.2010 (Annexure A-3) passed by the CIT(A), the assessee as well as the revenue filed appeals before the Tribunal. The Tribunal vide order dated 6.8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the assessee, he would suffer irreparable loss and injury. 4. On the other hand, learned counsel for the respondent supported the orders passed by the Tribunal. 5. After hearing learned counsel for the parties and perusing the record, the reason given for non-appearance of the counsel for the assessee before the Tribunal on the date fixed appears to be unintentional and bonafide. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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