2003 (8) TMI 16

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..... to review at all - In so far as the order on the merits is concerned, it appears that the matter has been decided on the basis of the judgment passed by the learned Tribunal - No merits in this revenue’s appeal so it is dismissed. - - - - - Dated:- 22-8-2003 - Judge(s) : V. K. BALI., JASBIR SINGH. JUDGMENT The judgment of the court was delivered by V. K. Bali }.- By this common order, w .....

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..... on a judgment of the hon'ble Delhi High Court in J. N. Sahni v. ITAT [2002] 257 ITR 16. In the context of the facts and circumstances of this case, we find no merit in the aforesaid contention of learned counsel. The records of the case would reveal that the learned Tribunal decided the case against the assessee ex parte on May 27, 1999, when for valid reasons, the assessee could not appear. Ma .....

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