Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Order of (Opportunity of hearing)

IT : In absence malafide intention on part of assessee to remain absent at time of hearing of appeal, impugned order passed by Tribunal dismissing assessee's appeal ex parte was to be set aside after imposing reasonable cost upon assessee
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[2015] 53 taxmann.com 521 (Gujarat)
HIGH COURT OF GUJARAT
Vision Corporation Ltd.
v.
Joint Commissioner of Income-tax*
M.R. SHAH AND K.J. THAKER, JJ.
SPECIAL CIVIL APPLICATION NO. 7821 OF 2014†
JULY  25, 2014
Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Order of (Opportunity of hearing) - Whether where it was prima facie apparent that there was no malafide intention on part of assessee to remain absent at time of hearing of appeal, impugned order passed by Tribunal dismissing assessee's appeal ex parte was to be set aside after imposing reasonable cost upon assessee - Held, yes [In favour of assessee]