Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 584 - HC - Income TaxAssessment order u/s 144 – Ex-parte order - Proper explanation made for non-appearance - Held that:- Assessee submitted that an application for adjournment was sent on 16.7.2012 as the counsel was not in a position to appear on 18.7.2012, the date fixed in the appeal due to problem 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 remitted back to the Tribunal for fresh adjudication – Decided in favour of assessee.
|