TMI Blog2015 (7) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... Department and as per the decision of in the case of CIT vs. Amritlal Bhogilal Co. [ 1958 (4) TMI 3 - SUPREME COURT] wherein it is held that the appellate authority exercises the power if found to hear ITO or his Representative. In the case of CIT v. Multiplan India Ltd., [ 1991 (5) TMI 120 - ITAT DELHI-D] the appeal filed by the revenue before the Tribunal, which was fixed for hearing. But ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . A. Verma, Sr. DR For the Respondent : None ORDER PER GARASIA, J.M. The appeal by the Revenue and cross objection by the assessee are directed against the order of CIT(A), Raipur dated 30.01.2013 for the assessment year 2009-10. 2. The assessee is a Private Limited Company. The return of income was filed u/s 153A. The assessment was completed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and as per the decision of the Hon'ble Supreme Court in the case of CIT vs. Amritlal Bhogilal Co., 34 ITR 130, wherein it is held that the appellate authority exercises the power if found to hear ITO or his Representative. Our view is supported by the following judicial pronouncements: i) In the case of CIT v. B.N. Bhat tachargee and another, reported in 118 ITR 461 (relevant p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unadmitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963. 7. We find that in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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