2014 (2) TMI 1036

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....ion No. 104395 of 2013, In - -<br>Income Tax<br>Hon&#39;ble Rajiv Sharma And Hon&#39;ble Mahendra Dayal,JJ. ORDER At the outset, we would like to point out that against the judgment and order dated 27.8.2013, the applicant (Subrato Rai) has filed SLP before the Apex Court. It is informed at the Bar that hearing in SLP has been deferred by the Apex Court on account of filing of the recall applic....

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....t/assessee submits that on 7.8.2013, all the six appeals were treated as heard and the judgment was reserved and it was pronounced on 27.8.2013. He submits that on 7.8.2013, his assisting counsel, namely, Mr. Waseeq Uddin Ahmed, requested for a day&#39;s adjournment and in the alternative, prayed that the appellant be heard on that day i.e. 7.8.2013 and the respondent/assessee be permitted to make....

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.... not provided any opportunity to rebut the written submissions filed by Mr. D.D. Chopra, Counsel for the department. Mr. Pardiwalla has pointed out that Sub section (7) to Section 260A of the Income Tax Act, which was inserted by Finance Act, 1999, provides that the provisions of the Code of Civil Procedure, 1968 relating to appeals to High Court shall apply in the case of appeals under Section 2....

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....27.8.2013 is recalled and an opportunity of hearing in the aforesaid appeals is afforded so that he may putforth his arguments on behalf of the asseesee. Having heard Counsel for the applicant and perusing the records, we are of the view that on the facts and circumstances of the case, cause shown by the applicant is satisfactory and as such, to secure the ends of justice, it would be apt to reca....