JUDGMENT

ANIL R. DAVE, J.

1. Being aggrieved by the judgment delivered on 19th September, 2002 in Income Tax Appeal No.19 of 2001 by the High Court of Judicature of Rajasthan, Jaipur Bench, this appeal has been filed by the assessee, which is a co-operative society. When the appeal was called out for hearing, none had appeared for the appellant co-operative society. Upon perusal of the record, we found that the learned advocate who had appeared earlier had become a senior counsel. In the circumstances, we had requested his colleague to appear in the matter but he had shown his reluctance to appear for the appellant society, especially in view of the fact that though more than two letters had been addressed to the appellant society for sending vakalatnama or for making appropriate arrangement for its appearance in this Court, the appellant society had not even cared to reply to the said letters. As the appellant society is a society wherein the State of Rajasthan has substantial interest, we had requested learned advocate Mr. Puneet Jain to assist the court by appearing for the appellant society and in pursuance of the request of this Court, he had rendered his valuable assistance by