TMI Blog2010 (10) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... much against the procedure. Under these circumstances, the Tribunal has to dispose of the Miscellaneous Petition Nos. 112-116/2009 after taking into consideration whether the notice was served or not on the appellant/assessee and whether DR was present or not and then to proceed with the matter, appeals are allowed setting aside the order of dismissal and the matter is remitted back to the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ource of income explained by her. Ultimately even for the next assessment years up to 1991, there was re-assessment and imposition of tax. Aggrieved by the said order of assessment, appeals came to be filed by the appellant before the CIT (Appeals-I), Bangalore and the same were partly allowed on 20.10.1993. 4. Aggrieved by the same, the assessee preferred second appeals before the Tribunal an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the controversy whether notice on hearing was served on the appellant after the block period of three months when the matters came to be adjourned at the request of the revenue on 5.6.2003. Even if the appellant was absent when the DR was present, the Tribunal was required to proceed with the matters on merits with the available material on record. On the other hand, the appeals were dismissed for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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