1978 (3) TMI 89

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....ved by the order passed by the Income-tax Officer, the petitioner filed an appeal before the Income-tax Appellate Tribunal. 12th November, 1975, was fixed for its hearing. When the appeal was called for hearing no one appeared on behalf of the assessee. The Tribunal chose to proceed on with the bearing. It heard the departmental representative and disposed of the appeal on merits. After the heari....

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....s, it was not understandable how the accountant's presence was material for the hearing of the appeal and one of the partners or even their counsel could have appeared and argued the appeal. On these grounds, the application was dismissed. Aggrieved, the assessee has come to this court under article 226 of the Constitution. We find no substance in this petition. Both the grounds given by the Trib....