BABULAL JAIN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE appeal is admitted for hearing on the following substantial question of law:

(2.) WITH the consent of parties, the matter is finally heard.

(3.) AFTER the matter was received the Tribunal issued notices to the parties. On the date of hearing, that is, June 7, 2007, the assessee's counsel made an application for adjournment submitting, inter alia, that the matter be adjourned to June 18, 2007. The application was contested tooth and nail and the learned Member, Income Tax Appellate Tribunal after rejecting the prayer for adjournment, proceeded to hear the appeal ex parte. The appellant is again before this court.