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2014 (12) TMI 390 - HC - Income TaxEx-parte order decided by Tribunal - Order of the Tribunal to be set aside under Rule 25 of Tribunal Rules or not – Held that:- Rule 25 of the Rules empowers the Tribunal to proceed to hear the appeal even if the respondent before it fails to appear - Tribunal has extracted the letter addressed by the petitioner and mentioned the steps taken thereon - Though it is stated that the date of hearing was adjourned from 04-07-2001 to 29-08-2001, it is not clear as to whether the petitioner was put on notice about the date of hearing - the request for adjournment was made through a letter - whatever be the justification, the petitioner was awaiting the intimation of the next date of hearing - a case is made out for invoking the discretion of the Tribunal under proviso to Rule 25 of the Rules - valuable right was accrued to the petitioner on account of the order passed by the Commissioner – assessee deserves to be given an opportunity of placing their version before the Tribunal – thus, the order of the Tribunal is set aside and the matter is remitted back to the Tribunal for fresh disposal – Decided in favour of assessee.
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