2008 (8) TMI 167

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....MENT The judgment of the court was delivered by RAJESH BINDAL J. - The Revenue has filed the present appeal under Section 260A of the Income-tax Act, 1961 (for short, 'the Act') raising the following substantial question of law, arising out of the order passed by the Income-tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh (for short, 'the Tribunal') in I.T.A. No. 211/Chandi/2005 date....

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....missed, though as far as the department is concerned, the Tribunal recorded that no application for adjournment had been filed.  He further submitted that the issue raised by the Revenue in appeal before the Tribunal is an important question which has already been decided in favour of the Revenue by this Court and in case, the appeal is not heard on merits by the Tribunal, the same will resul....

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.... the Revenue before the Tribunal, whereas a similar written application filed by the assessee for adjournment was rejected. It is also found recorded in the order that other departmental representative present in the Court requested for an adjournment on the ground that the case had been allotted to another departmental representative. However, the same was rejected. 5. Considering the material....