TMI Blog2009 (12) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... ot available at time of hearing. Managing Director of assessee contending appeal but not presenting case properly as having no expertise in taxation laws. Held that- set aside the order of Tribunal and remanded the matter to the Tribunal to decide afresh for all the assessment years. The court had not gone into the findings recorded by the Tribunal and had not made any comments thereagainst. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Commissioner of Income-tax (Appeals) reversed the assessment orders. In all these cases the Department preferred appeals before the Income-tax Appellate Tribunal. 2. The appeal relating to the assessment year 1995-96 came up for hearing and was heard ex parte as nobody appeared on behalf of the assessee. The Tribunal reversed the order of the Commissioner of Income-tax (Appeals) and rest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the assessment year 1995-96, vide order dated March 29, 2004, appeals relating to other assessment years (subject matter of present appeals) came up for hearing. In so far as the present appeals are concerned, these are filed against common judgment dated November 11, 2005, whereby those appeals of the Revenue have been allowed and order of the Assessing Officer restored. 4. In para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt the case properly as he has no expertise in taxation laws. The appellants have filed applications in these/appeals categorically stating this fact and one of the grounds taken in these appeals is that the assessee be given proper opportunity to make its submissions before the Tribunal. 6. Persuaded by the aforesaid fact and also the fact that appeal in respect of the assessment year 1995-96 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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