1994 (7) TMI 54

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..... Revenue seeking reference of the following questions of law: "1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in recalling its order dated July 9, 1990, on the plea that proper opportunity of hearing was not allowed to the assessee ? 2. Whether there was any material on record before the Tribunal to deviate from the findings on facts already rec .....

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..... e did not co-operate. The Tribunal discussed in its order dated July 9, 1990, each and every issue linking the case and gave its findings on the merits. Thereafter, the assessee filed a miscellaneous application against the said order which has been allowed as per the Tribunal's order dated November 27, 1990. The only question involved in the present case is whether any opportunity was given to th .....

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..... ed not worry about the case specially after the stay order granted by the Tribunal had been vacated. The affidavit of Sri Anand Godbole was also filed. On these facts, the Tribunal recorded the finding that there was a general practice for the Benches of the Income-tax Tribunal to be indulgent in granting requests for adjournments to the parties during the summer vacation and, therefore, the asses .....

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