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2009 (5) TMI 454 - HC - Income TaxDismissal for Non-prosecution- “Whether the Tribunal has committed a grave error in rejecting the adjournment application filed by counsel of the appellant/assessee and thereby dismissing the appeal preferred by the appellant/assessee ex parte without adjudicating on the merits of the case and without affording another opportunity of hearing to the appellant/assessee when the paper book filed by counsel of the appellant/assessee already contained the written submissions and the relevant documents were on record before the Tribunal?” Held that- the Tribunal could not have dismissed the appeal without going into the merits of the case by reflecting the adjournment application filed by the counsel and not considering the written submission and other documents that wree on record. Thus the matter was remand back.
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