2005 (11) TMI 54

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... order in terms of rule 25 of the Income-tax (Appellate Tribunal) Rules, 1963, on the ground that the summons issued to the assessee had not been duly served. The Tribunal has by the order impugned in this appeal, recalled the earlier order - Assessee had made an application seeking setting aside of the ex parte order and shown to the satisfaction of the Tribunal that its non-appearance on the dat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... posing of the appeal and restored the appeal for a fresh hearing and disposal in accordance with law. We have heard learned counsel for the parties and perused the record. It is true that rule 25 of the Appellate Tribunal Rules, 1963, empowers the Tribunal to dispose of an appeal on the merits after hearing the appellant, if on the date on which the matter is called for hearing, the respondent d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X