2006 (8) TMI 258

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..... 6 in relation to the asst. yr. 2001-02 in which he dismissed the appeal for want of appearance by the assessee by relying on the order passed by the Delhi Bench of the Tribunal in the case of CIT vs. Multiplan India (P) Ltd. (1991) 38 ITD 320 (Del). 2. I have heard the rival submissions and perused the relevant material on record. An affidavit of Shri Sandeep Chhajer, chartered accountant of the .....

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..... the assessee. Thus, I hold that the first appellate authority erred in adopting a course, which is not legally open to him. Since reasonable cause for non-appearance has been brought on record, I am of the considered opinion that it would be just and fair if the impugned order is set aside. I order accordingly and restore the matter to the file of the first appellate authority for a fresh decision .....

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