2009 (5) TMI 454

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....learned counsel for the appellant and Mr. Sanjay Lal, learned counsel for the Revenue. 2. The present appeal preferred under section 260A of the Income-tax Act, 1961, is admitted on the following substantial question of law: "Whether the Tribunal has committed a grave error in rejecting the adjournment application filed by counsel of the appellant/assessee and thereby dismissing the appeal p....

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.... decision rendered in CIT v. S. Chenniappa Mudaliar [1969] 74 ITR 41 (SC) and rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963, and expressed the view that the Tribunal could not have dismissed the appeal without adverting to the merits. It is worth noting that the similar view has been expressed by the Division Bench of the High Court of Rajasthan in Tribhuwan Ku mar v. CIT [2007] 294 I....