2009 (1) TMI 49

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..... ents then the court ordinarily should not proceed to decide the matter on the merits - Tribunal was unjustified in proceeding ex parte in the matter – tribunal should ordinarily recall the order - 124 of 2008 - - - Dated:- 9-1-2009 - R. S. GARG and U. C. MAHESHWARI JJ. Mukesh Agarwal for the appellant. Sanjay Lal for the respondent. JUDGMENT 1. The matter is listed on the ques .....

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..... issued to the assessee but the learned Tribunal proceeded to decide the appeal on basis of the written arguments which were available on the record. After the said final order was passed on December 20, 2007, the present appellant made an application under section 254(2) of the Income-tax Act, with a submission that for the lapse on the part of the counsel and as there was no representation, the .....

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..... e for recalling of the order dated December 20, 2007. We are obliged to observe that if the representative of a party or a counsel for the party withdraws from the case without informing the assessee or the appellant or a party whom he represents then the court ordinarily should not proceed to decide the matter on the merits, because nobody knows that apart from the written arguments, what counsel .....

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