M/S.prime Housewares Limited v. Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.587 OF 2007 M/s.Prime Housewares LimitedversusCommissioner of Income TaxCity-IV, Mumbai and another Appellant Respondents Mr.N.R.Toprani for appellant.Mr.Vimal Gupta for respondents. PC : 1. Certain questions have been framed in thisappeal. Some of the questions are substantialin nature to the extent that this Court hasalready admitted the appeal with respect tothose questions. A consolidated order waspassed by the Tribunal with respect to theassessee for the years 2000-2001 and 2001-2002.Though the order was one, two separate appealswere filed in respect of aforesaid two periods.An appeal against the order for the year2000-2001 came before another Bench and thatBench found that it was a case for remand. 2. In the light of the arguments made by thecounsel at the bar and in the light of theorder passed in Income Tax Appeal No.737 of2007, we frame following question viz. : "Whether the appellant got prejudiced byact of the Tribunal of passing an orderin his absence, although he had made anapplication for adjournment of the case?" 3. Having heard both sides, in view of factsand circumstances of this case, the question isdecided in favour of the appellant and theappeal is allowed. The impugned order is setaside and the matter is remanded to theTribunal for fresh disposal on merit.