2013 (5) TMI 122

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The issue involved in both these cases is closely inter-linked; the first case having been filed by the husband, while the second one, by the wife. 2. The assessment in respect of the petitioners was completed under Section 153 A read with Section 143 of the Income Tax Act, which was subjected to challenge by filing appeal before the Appellate Authority. In view of the coercive proceedings pur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....per Ext.P4 dated the same day i.e. 7.1.2013, pursuant to which the matter was adjourned to 10.1.2013, as discernible from the materials on record. It is the case of the petitioners that, the petitioners appeared through their authorised representative on 10.1.203, but the second respondent was absent on that day and the petitioners were let known that they would be intimated as to the next date of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ome urgent personal reasons, was on leave on 10.01.2013 and that the petitioners could have filed their submissions, if any, in writing, for which the office was specifically instructed to have accepted the same. It is also mentioned in the said paragraph that the notice dated 3.1.2013 clearly specified " attendance is not necessary if you wish that the appeal may be decided on the basis of writte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the petitioners were present in the office of the second respondent on 10.1.2013. This being the position, there was no need, necessity or occasion for the petitioners to have submitted any written submissions either on 10.1.203 or on any other date before 17.1.203, so long as the petitioners desired the matter to be presented through the authorised representative. This Court finds that the proce....