2009 (1) TMI 49

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.... 1. The matter is listed on the question of admission. 2. The appeal is admitted for final hearing on the following substantial question of law: "Whether, on the facts and in the circumstances of the case, the learned Tribunal was justified in proceeding ex parte in the matter and further erred in rejecting the appellant's application for bi-parte hearing?" 3. With the consent of the part....

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.... there was no representation, the final order be recalled and the matter be again heard. 5. Vide the impugned order dated June 20, 2008, the learned Tribunal observed that all the points raised by the assessee in his written arguments were considered by the Tribunal in its order dated December 20, 2007, therefore, no prejudice was occasioned to the assessee even if the appellant's representativ....

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....written arguments, what counsel could orally submit. 8. Taking into consideration the totality of the circumstances and, for the reasons aforesaid, we hold that the learned Tribunal was unjustified in passing the order dated June 20, 2008, and erred in rejecting the appellant's application filed under section 254(2) of the Income-tax Act. 9. The appeal is allowed. The order dated June 20, 20....