TMI Blog2014 (10) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal for want of prosecution - Held that:- Mere perusal of the afore quoted order would go to show that the appellant has no case and we are unable to find any error in aforementioned finding of the Tribunal. In fact the appeal does not involve any substantial question of law as is required to be made out under Section 130 ibid. The Tribunal was therefore right in dismissing their application - W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded any opportunity of being heard whereas it was a case where the appellant despite grant of adequate opportunity, failed to avail of it - Decided against the assessee. - Tax Case No. 51 of 2012 - - - Dated:- 29-8-2012 - Abhay Manohar Sapre and G. Minhajuddin, JJ. Shri M.K. Bhaduri, Advocate, for the Appellant. JUDGMENT [Judgment per : Abhay Manohar Sapre, J.]. - This is an app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as held by the Tribunal in the impugned order while dismissing the appellant s application and declining to recall their earlier order and restoring the appeal for its hearing on merits:- Perusal of para-3 of the appeal order dated 29-10-2009 throws light that not only absence of the appellant was on 24-3-2010 for hearing its restoration application but there were series of absence made to cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is dismissed. 5. Mere perusal of the aforequoted order would go to show that the appellant has no case and we are unable to find any error in aforementioned finding of the Tribunal. In fact the appeal does not involve any substantial question of law as is required to be made out under Section 130 ibid. The Tribunal was therefore right in dismissing their application. 6. When on successiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afforded any opportunity of being heard whereas it was a case where the appellant despite grant of adequate opportunity, failed to avail of it. 8. In this view of the matter, we are of the view that no case is made out for entertaining this appeal, which does not involve any question of law much less substantial question of law. 9. In view of foregoing discussion, the appeal fails and is acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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