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TMI Blog2014 (2) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 104395 of 2013, In - - X X X X Extracts X X X X X X X X Extracts X X X X ..... nt/assessee submits that on 7.8.2013, all the six appeals were treated as heard and the judgment was reserved and it was pronounced on 27.8.2013. He submits that on 7.8.2013, his assisting counsel, namely, Mr. Waseeq Uddin Ahmed, requested for a day's adjournment and in the alternative, prayed that the appellant be heard on that day i.e. 7.8.2013 and the respondent/assessee be permitted to mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not provided any opportunity to rebut the written submissions filed by Mr. D.D. Chopra, Counsel for the department. Mr. Pardiwalla has pointed out that Sub section (7) to Section 260A of the Income Tax Act, which was inserted by Finance Act, 1999, provides that the provisions of the Code of Civil Procedure, 1968 relating to appeals to High Court shall apply in the case of appeals under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27.8.2013 is recalled and an opportunity of hearing in the aforesaid appeals is afforded so that he may putforth his arguments on behalf of the asseesee. Having heard Counsel for the applicant and perusing the records, we are of the view that on the facts and circumstances of the case, cause shown by the applicant is satisfactory and as such, to secure the ends of justice, it would be apt to rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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