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TMI Blog2019 (9) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... t appearing before a court or tribunal or belatedly appearing before a court or tribunal. Therefore, the Courts have held that the bona fides of the parties should be examined before a tough decision is taken. The assessee's appeal was partly allowed by the CIT(A). The Tribunal, while recording that none appeared for the assessee, had not referred to the petition for adjournment filed by the assessee's counsel and proceeded to allow the Revenue's appeal by placing reliance on the decision of the Hon'ble Supreme Court in the case of IPCA Laboratories Vs. DCIT [ 2004 (3) TMI 9 - SUPREME COURT ]. Ex parte order set aside - matter remitted before tribunal for a fresh consideration. - Tax Case Appeal No.1021 of 2009 - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 25 of the Appellate Tribunal Rules, 1963 as well as overlooking the reasons given for adjournment of hearing of the appeal filed before them ? 4. The assessee is before us challenging the order passed in a miscellaneous petition filed by the assessee to recall the order passed by the Tribunal dated 22.2.2006. The appeal was filed before the Tribunal challenging the order passed by the Commissioner of Income Tax (Appeals)- III, Chennai-34 [for short, the CIT(A)] dated 16.3.2004 whereby the appeal filed by the assessee was allowed. 5. It appears that the appeal was listed before the Tribunal on 17.2.2006, which was stated to be the first date of hearing. On that day, a petition for adjournment was filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s counsel and proceeded to allow the Revenue's appeal by placing reliance on the decision of the Hon'ble Supreme Court in the case of IPCA Laboratories Vs. DCIT [reported in 266 ITR 521]. 8. The assessee's case is that the said decision will have no application to the facts of the assessee's case. 9. In any event, in our considered view, 17.2.2006 being the first date of hearing, the Tribunal could have accommodated the request made on behalf of the assessee. 10. It is brought to our notice that the issue before the Tribunal was a recurrent issue and that the assessee succeeded for the earlier years. 11. In the light of the above, we find that the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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