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TMI Blog2014 (12) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Rules empowers the Tribunal to proceed to hear the appeal even if the respondent before it fails to appear - Tribunal has extracted the letter addressed by the petitioner and mentioned the steps taken thereon - Though it is stated that the date of hearing was adjourned from 04-07-2001 to 29-08-2001, it is not clear as to whether the petitioner was put on notice about the date of hearing - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Sri Justice L. Narasimha Reddy) These three writ petitions are filed by the respondent in I.T.A Nos.1694. 1695 and 1696/H/96 on the file of the Hyderabad Bench A of the Income Tax Appellate Tribunal, Hyderabad (for short, the Act). In the returns filed for the assessment years 1990-91, 1991-92 and 1992-93, the petitioner made claim for deduction of certain amounts under Section 24 (1) (x) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner filed M.P Nos.1, 2 and 3/Hyd/2003 under Rule 25 of the Income Tax Appellate Tribunal Rules, 1963 (for short, the Rules), with a prayer to set aside the order dated 30-08-2001. It was pleaded that after the request for adjournment was acceded to, the Tribunal did not intimate any other date for hearing and that for want of information, they could not appear before the Tribunal on 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the petitioner and mentioned the steps taken thereon. Though it is stated that the date of hearing was adjourned from 04-07-2001 to 29-08-2001, it is not clear as to whether the petitioner was put on notice about the date of hearing. Had it been a case where the adjournment was sought by the counsel being present before the Tribunal and the date was given to him, the necessity to issue fresh not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed and the common order dated 30-08-2001 passed by the Tribunal is set aside. The Tribunal shall hear the appeals afresh and dispose of the same in accordance with law. It is made clear the petitioner shall ensure that it is represented before the Tribunal on the date fixed for hearing and if it fails to do so, the Tribunal shall not only proceed to hear the matter, but shall be entitled to rej ..... X X X X Extracts X X X X X X X X Extracts X X X X
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