HARVINDER SINGH Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE matter is listed on the question of admission.

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

(3.) THE short facts necessary for disposal of the present appeal are that before the Income Tax Appellate Tribunal, the assessee was represented by Shri S. K. Jain who had withdrawn his power on the date of the final hearing itself. It is to be noted that after the assessee's representative had withdrawn his power, the matter was not adjourned nor any notice was issued to the assessee but the learned Tribunal proceeded to decide the appeal on basis of the written arguments which were available on the record. After the said final order was passed on December 20, 2007, the present appellant made an application under Section 254(2) of the Income Tax Act, with a submission that for the lapse on the part of the counsel and as there was no representation, the final order be recalled and the matter be again heard.