2011 (5) TMI 340

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....l,B.J.Agarwal,D. Awasthi,G. Krishna,R.K. Upadhyay,S.Chopra   These two appeals were heard together and as jointly agreed are being disposed of by a common order. The dispute relates to the Assessment Years 1994-1995 and 1995-1996.   The assessee is a company registered under the Companies Act. Its disclosed income was not accepted by the Assessing Officer and certain additions were....

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....ibunal is legally justified in deciding the appeal ex-parte without giving opportunity of hearing in violation of principle of natural justice?   2.Whether the Tribunal is legally justified in confirming the order of the Commissioner of Income Tax (Appeals) for the assessment year 1995-96 with regard to dis-allowance of 100% depreciation on the assets which were in the nature of plant and ....

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....the appellant submits that the assessee company had closed down its business at Allahabad and has shifted its business to Delhi. An application for adjournment was filed on the allegation that the Directors of the company were outside the country. A request was made that further date may be fixed and notice may be issued to the address provided in the said application. The application has been rej....

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....as purposely avoiding the hearing of the appeal. The adjournments sought for should have been granted.   It is apt to reproduce an observation of the Supreme Court though made in a slightly different context in Collector, Land Acquisition v. Katiji, AIR 1987 SC 1353 but is equally applicable to the present fact situation. The paragraph 6 of the report reads as follows:   "It mus....