9911796707
TMI Blog2005 (1) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... law under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for the opinion to this court: 1. "Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally justified in holding that the assessee was a recognized export house and a small scale exporter who was manufacturing and producing articles and hence was entitled to weighted d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weighted deduction under section 35B on the ground that the assessee is not a holder of export house certificate nor a small scale industry. The said question of the order was confirmed in appeal by the Commissioner of Income-tax (Appeals). He also found that admittedly the assessee was not having export house certificate. However, its plea that it should be considered as a small scale exporter wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the assessee had sent illness slip and the case was passed over. Vide order dated January 5, 2005, the case was directed to be listed in the next cause list peremptorily. Today again illness slip has been sent by learned counsel for the assessee. The court proceeded to hear and decide the case in the absence of the learned counsel for the assessee-respondent and did not honour the illness ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal cannot be sustained. The judgment of CIT v. United Trading Corporation [2005] 275 ITR 248 (I.T.R. No. 219 of 1984), referred to by learned standing counsel has no application to the facts of the present case inasmuch as that was a case of the assessee who was a recognized export house and was holder of an export house certificate. In the result, we answer the questions referred to us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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