2003 (8) TMI 16

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....ali }.- By this common order, we propose to dispose of two connected matters bearing I. T. A. Nos. 3 of 2003 and 203 of 2002 as common questions of law and fact are involved in both these appeals. The bare minimum facts that need necessary mention have, however, been extracted from I. T. A. This is an appeal filed under section 260A of the Income-tax Act, 1961 against the order of the Income-ta....

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.... the assessee could not appear. May be, the merits of the case were also touched while deciding the matter, the fact remains that it was an ex parte order. Setting aside such an ex parte order on the ground that the assessee for valid reasons could not attend the hearing of the case would not amount to review at all. In so far as the order on the merits that later followed on May 7, 2002, is conce....