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[2009] 309 ITR 333 (MP) HIGH COURT OF MADHYA PRADESH Harvinder Singh v. Deputy Commissioner of Income-tax (Assessment) R.S. GARG AND U.C. MAHESHWARI, JJ. MAIT NO. 124 OF 2008 JANUARY 9, 2009 Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Powers of Where assessee's counsel before Tribunal had withdrawn his power on date of final hearing itself, and after assessee's representative had withdrawn his power, matter was not adjourned nor any notice was issued to assessee but Tribunal proceeded to decide appeal on basis of written arguments which were available on record, Tribunal's order must be recalled on application by assessee under section 254(2) [Assessment year 1995-96] [In favour of assessee] Harvinder Singh v. Dy. CIT [2009] 309 ITR 333 (MP) Where the assessee's counsel before the Tribunal had withdrawn his power on the date of the final hearing itself, and after the assessee's representative had withdrawn his power, the matter was not adjourned nor any notice was issued to the assessee but the Tribunal proceeded to decide the appeal on the basis of the written arguments which were available on the record and the assessee's application under section 254(2) for the recall of the Tribunal's order was rejected : Held that if the representative of a party or a counsel for the party withdraws from the case without informing the assessee or the appellant or a party whom he represents, then the Court ordinarily should not proceed to decide the matter on the merits because nobody knows that apart from the written arguments, what counsel could orally submit. Taking into consideration the totality of the circumstances the Tribunal was unjustified in passing the order and erred in rejecting the appellant's application filed under section 254(2). Mukesh Agarwal for the Appellant. Sanjay Lal for the R espondent. JUDGMENT 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…

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