2009 (6) TMI 232 - AT - Service Tax

Applicant requesting for adjournment of hearing on the ground that, the KARTA of M/s. R.M. Dhariwal (HUF) is sick and has been hospitalized - merely because of a member of industrial firm including the Chairman or Karta is sick or is in hospital or he is advised to be in hospital for number of days that itself cannot be a ground for adjournment of hearing in relation to such firm, unless his presence at the time of hearing for the matter is absolutely necessary application not indicating aht presence of KARTA necessary or the matter would be argued personally by Shri R.M. Dhariwal - the ground disclosed in the application is not at all sufficient for adjournment of the hearing. However, being the first occasion on the first day of hearing, we grant adjournment as the last opportunity to the appellants

Summary

Issues: Request for adjournment due to the illness of a key member of the industrial firm.

Analysis:
The case involved a request for adjournment of a hearing due to the illness of a key member of an industrial firm. The applicant, represented by Shri V.H. Panse, Chief Accountant and authorised signatory, sought an adjournment as the KARTA of the firm, Shri R.M. Dhariwal, was hospitalized and unable to attend the hearing. The Tribunal noted that the matter had been previously adjourned and considered the grounds for the current request. The Tribunal acknowledged that a party could seek adjournment on genuine grounds but emphasized that the mere illness of a member of an industrial firm, including the Chairman or Karta, may not be sufficient unless their presence is absolutely necessary for the hearing. The Tribunal scrutinized the application and found that it did not establish the necessity of Shri R.M. Dhariwal's presence at the hearing, nor did it indicate that he would personally argue the matter or that the appellants were unable to engage an Advocate. Despite the inadequacy of the grounds provided, considering it was the first day of hearing, the Tribunal granted a final adjournment to allow the appellants to make necessary arrangements for arguing the matter. The hearing was rescheduled to a later date, providing the appellants with a final opportunity to prepare for the proceedings.