VIKASCHAND MANSINGKA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an appeal filed by an assessee under Section 260a of the IT Act against an order dt. 30th Aug. , 2001, passed by Tribunal, Indore, in MA No. 64/ind/2000. It was admitted for final hearing on following substantial questions of law : "1. Whether Tribunal was justified in not affording an opportunity to an assessee and/or to a counsel to argue an appeal on merits ?

(2.) WHETHER Tribunal was justified in deciding the appeal on merits despite counsel seeking an adjournment on the ground of no notice of hearing of the appeal ?" 2. Heard Shri G. M. Chafekar, learned senior counsel with Shri S. K. Jain, counsel for appellant, and Shri R. L. Jain, learned counsel for respondent.

(3.) INDEED, in view of the nature of two substantial questions of law framed by this Court, we do not consider it necessary to go into the merits and demerits of the issue raised in an appeal which was decided by the Tribunal against an assessee. The only question that arises for consideration in this appeal is, whether in the facts and circumstances of the case, Tribunal was fully justified in proceeding to decide the appeal on merits ?