N S MOHAN Vs. INCOME TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) In this writ petition, the petitioner has challenged an order dated 20.6.2017 passed by the Income Tax Appellate Tribunal 'C' Bench, Chennai, dismissing the appeal, being I.T.A.No.2070/Mds/2015, for the assessment year 2009-2010, on the ground that none had appeared on behalf of the assessee, nor any adjournment application filed on their behalf. The short question involved in this writ petition is whether the appeal could have been dismissed on the ground of default.

(2.) Section 254(1) of the Income Tax Act, 1961, hereinafter referred to as "the 1961 Act", provides that the Appellate Tribunal might, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.

(3.) Sub-Section (2) of Section 254 of the 1961 Act provides as follows: