TMI Blog2008 (1) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... cordance with law - M.A.I.T. No. 181 of 2007. - - - Dated:- 28-1-2008 - R. S. GARG and S. C. SHARMA JJ. JUDGMENT 1 The appeal is admitted for hearing on the following substantial question of law "Whether, the learned member, the Income-tax Appellate Tribunal was right and justified in proceeding ex parte against the appellate order despite the prayer of the appellant's counsel to adjou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 33/2007. 4. After the matter was received the Tribunal issued notices to the parties. On the date of hearing, that is, June 7, 2007, the assessee's counsel made an application for adjournment submitting, interalia, that the matter be adjourned to June 18, 2007. The application was contested tooth and nail and the learned Member, Income-tax Appellate Tribunal after rejecting the prayer for adjo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appear, the Tribunal has authority and power to proceed ex parte against the appellant and decide the matter after hearing the Departmental representative. He, however, submitted that in accordance with rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963, the present appellant has a right to make an application for setting aside the ex parte order, but concedes that the High Court if finds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court, then such court before whom the adjournment is prayed for, is ordinarily required to accommodate counsel, because such accommodation is not only to accommodate counsel but also amounts to showing respect to other court before which such counsel has to put his appearance. 8. In the present matter an adjournment for 10/12 days was not going to make any difference nor the learned Member, In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justified in proceeding ex parte and decide the matter against the assessee. 11. The order passed by the Tribunal is hereby set aside and quashed. The parties present before this court shall appear before the Tribunal on February 25, 2008. The Tribunal shall give a fixed date to the parties and shall hear them on the said date and decide the matter in accordance with law. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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