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of <h1>High Court overturns Tribunal's decision due to denied adjournment request, emphasizing fairness in judicial proceedings.</h1> <h3>M/s Light & Co. Ltd. Versus The Commissioner Of Income Tax Alld.</h3> M/s Light & Co. Ltd. Versus The Commissioner Of Income Tax Alld. - TMI Issues:Appeal against ex-parte decision by Tribunal, Disallowance of depreciation, Denial of adjournment by TribunalAnalysis:The judgment of the Allahabad High Court pertains to two appeals concerning Assessment Years 1994-1995 and 1995-1996. The appellant, a company registered under the Companies Act, had its disclosed income disputed by the Assessing Officer, leading to certain additions. Substantial relief was granted to the appellant by the Commissioner of Income Tax (Appeals), which was challenged by the Department in a second appeal before the Income Tax Appellate Tribunal. The Tribunal heard and decided on four appeals, three by the appellant and one by the Department, ex-parte as the appellant failed to appear despite an adjournment application. The substantial questions of law raised included the legality of the ex-parte decision by the Tribunal and the disallowance of depreciation on certain assets.Regarding the denial of adjournment by the Tribunal, the appellant's counsel argued that the adjournment should have been granted in the interest of justice. The Tribunal's rejection of the adjournment application was deemed unjustified by the High Court, emphasizing the importance of ensuring fairness and avoiding injustice in judicial proceedings. Citing a Supreme Court observation, the High Court highlighted the judiciary's role in removing injustice rather than legalizing it on technical grounds. Consequently, the High Court allowed both appeals, set aside the Tribunal's order, and directed the appellants to appear before the Income Tax Appellate Tribunal, stressing that no further notice would be provided.In conclusion, the High Court's judgment focused on the denial of adjournment by the Tribunal, emphasizing the need for fairness and justice in legal proceedings. By allowing the appeals and setting aside the Tribunal's decision, the High Court underscored the importance of upholding principles of natural justice and ensuring that parties have a reasonable opportunity to present their case.
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