2000 (12) TMI 94

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..... The assessee was assessed for the asst. yr. 1992-93 ex parte on the ground of failure of the assessee to appear in spite of successive notices. So, I do not find any procedural impropriety for taking up this matter ex parte. The AO had passed an assessment order. An appeal was sought to be preferred and indeed, it was preferred but ultimately it was withdrawn because a revisional application ....

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....appearance pursuant to notices has examined the legality and validity of the order on the materials placed before the AO as well as before him. 3. The learned lawyer appearing for the petitioners contends that the petitioner could not appear before the authority concerned in view of the illness as well as the delinquent act and activities on the part of the employees. So, the petitioner was pre....

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....en it cannot be said that he has heard the matter in accordance with law. The proper exercise of jurisdiction and for that matter, to decide the real question is part of the compliance of the natural justice which, however, is not complied with here. 5. Mr. Pal appearing for the respondents submits that the order does not call for any interference since the CIT has examined the records and h....

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....ent was otherwise sustainable in law or not. The revisional authority should have at least endeavoured to do so. I am constrained to record that the revisional authority, however, did not make any attempt to do so thus he failed to exercise his jurisdiction as such it calls for my interference under writ jurisdiction. 7. Under such circumstances, I set aside the impugned order of the revisional....