On appeal before Tribunal, appellant sought an adjournment but Tribunal heard matter ex parte and dismissed appeal of assessee. Allowing the appeal the Court held that as on date of hearing before Tribunal, somebody appeared with letter signed by appellant seeking adjournment, however Tribunal did not consider said letter on pretext that there was no power of attorney executed by the assessee. Court also observed that Tribunal without properly adverting to relevant facts involved in case and without application of mind had disposed of matter. Matter was to be remanded back to Tribunal for fresh consideration in accordance with law. (AY. 2013-14)