2009 (12) TMI 218

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....see had filed income-tax returns for the years 1995-96, 1996-97, 1997-98, and 1998-99. In all these years it declared its income as "agricultural income" and, therefore, claimed exemption from payment of income-tax. The Assessing Officer passed separate assessment orders from time to time in respect of all these assessment years. He arrived at a finding that the income shown was not "agricultural ....

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....by sufficient cause for not appearing on the date when the matter was heard. This application of the assessee was rejected. Against that order a writ petition was filed before this court. The order dated November 17, 2009, set aside the order of the Tribunal in the said miscellaneous application and directed the Tribunal to consider the application afresh. 3. The Tribunal, thereafter, bestowed ....

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....r, thereafter the Tribunal even considered the facts of this case and on that basis allowed the appeals after arriving at a finding that there was no agricultural income of the assessee in these assessment years. 5. The appellant argues that the appellant had no occasion to make effective submissions opposing the appeals filed by the Department inasmuch as counsel for the assessee was not avail....