2009 (5) TMI 454

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..... . Sanjay Lal, learned counsel for the Revenue. 2. The present appeal preferred under section 260A of the Income-tax Act, 1961, is admitted on the following substantial question of law: "Whether the Tribunal has committed a grave error in rejecting the adjournment application filed by counsel of the appellant/assessee and thereby dismissing the appeal preferred by the appellant/assessee ex parte .....

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..... iar [1969] 74 ITR 41 (SC) and rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963, and expressed the view that the Tribunal could not have dismissed the appeal without adverting to the merits. It is worth noting that the similar view has been expressed by the Division Bench of the High Court of Rajasthan in Tribhuwan Ku mar v. CIT [2007] 294 ITR 401 (Raj). 5. In this context, we may refer .....

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..... without adverting to the merits of the case and hence, we respectfully agree with the decisions rendered by the High Court of Gauhati and Rajasthan. Hence, we set aside the order dated November 24, 2008, passed by the Tribunal and remit the matter to the Tribunal to adjudicate the case on the merits. 7. The appeal is disposed of accordingly. There shall be no order as to costs. 8. C. C. as per r .....

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