2008 (1) TMI 52

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....f law "Whether, the learned member, the Income-tax Appellate Tribunal was right and justified in proceeding ex parte against the appellate order despite the prayer of the appellant's counsel to adjourn the case for a short while ?" 2 With the consent of parties, the matter is finally heard. 3. It is to be noted that Income-tax Appeal No. 106/JAB/2006 pertaining to the assessment year 1999....

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.... submitting, interalia, that the matter be adjourned to June 18, 2007. The application was contested tooth and nail and the learned Member, Income-tax Appellate Tribunal after rejecting the prayer for adjournment, proceeded to hear the appeal ex parte. The appellant is again before this court. 5. Shri Mishra, learned counsel for the appellant, without touching the merits of the case, submitted ....

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....ance with rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963, the present appellant has a right to make an application for setting aside the ex parte order, but concedes that the High Court if finds that the order is illegal because of non-exercise of jurisdiction and discretion, then this court in appeal can interfere and set aside the ex parte order. 7. After bearing learned counsel f....

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.... to showing respect to other court before which such counsel has to put his appearance. 8. In the present matter an adjournment for 10/12 days was not going to make any difference nor the learned Member, Income-tax Appellate Tribunal has given any good or valid reason not to adjourn the case, but for saying that he could not find any valid ground for adjourning the matter. 9. Taking into con....