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2014 (5) TMI 770
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.... For the Respondent : Shri Pitambar Das ORDER Per Sanjay Arora, A. M.: This is a Miscellaneous Petition by the Assessee in respect of the disposal of its captioned Appeal for assessment year (A.Y.) 2000-01 by the Tribunal u/s.254(1) of the Income Tax Act, 1961 ('the Act' hereinafter) vide its order dated 19.03.2013. 2. The appeal stood dismissed in limine by the tribunal in view of it....
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....ave heard the parties, and perused the material on record. We find, on the basis of the material on record, that there was no communication of the date of hearing, even as the Bench had explicitly directed the Registry for informing the parties while granting adjournment for the said date on 14.01.2013. Accordingly, we find good and sufficient reason for the non-appearance by or on the assessee's ....