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2014 (4) TMI 974 - HC - Income TaxAdmission of appeal Substantial question of law - Appeal decided ex-parte - Held that:- The Tribunal has hastily disposed of the appeal in the absence of the revenue's advocate - the Tribunal does not adhere to the basic and fundamental principle of law and treats such matters as if they are any other appeal or proceedings - The Tribunal's orders in most cases have far reaching effect or consequences - Tribunal as a matter of last resort should undertake the exercise that has been presently undertaken by it - it should not dispose of appeals by ex-parte order on merits and unless they are pending for considerable number of years and repeatedly adjournments have been sought - The discretion should be exercised judiciously and not arbitrarily and capriciously - The Tribunal has not exercised the discretion judiciously and has hastily disposed of the appeal - This itself raises a substantial question of law the appeal is admitted on this issue - there is no justification for ex-parte order the order is set aside and the matter is remitted back to the Tribunal for fresh adjudication Decided in favour of Revenue.
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