Law:

Section:

Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Powers of - Whether setting aside an ex parte order on ground that assessee for valid reasons could not attend hearing of case would not amount to review at all - Held, yes CASES REFERRED TO Gheru Lal Bal Chand v. Dy. CIT [IT Appeal No. 437 (Asr.) of 1993, dated 7-5-2002] [Para 2], J.N. Sahni v. ITAT [2002] 123 Taxman 569 (Delhi) [Para 3] and Smt. Anju Ahuja v. Asstt. CIT [IT Appeal Nos. 211 and 240 (Asr.) of 1990] [Para 4]. N.L. Sharda for the Appellant. ORDER V.K. Bali, J. - By this common order, we propose to dispose of two connected matters bearing ITA Nos. 3 of 2003 and 203 of 2002 as, common questions of law and fact are involved in both these appeals. The bare minimum facts that need a necessary mention have, however, been extracted from ITA. 2. This is an appeal filed under section 260A of the Income-tax Act, 1961 against the order of Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, passed in IT Appeal No. 437 (Asr.) 1993, dated 7-5-2002 in the case of Gheru Lal Bal Chand v. Dy. CIT the assessment year 1984-85. 3. In support of this appeal, Mr. Sharda, learned counsel representing the appellant, contends that learned Tribunal had no jurisdiction to review its earlier order passed on merits. To substantiate his contention aforesaid, counsel relies on a judgment of Hon'ble Delhi High Court in J.N. Sahni v. ITAT [2002] 123 Taxman 569 . 4.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492