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TMI Blog2012 (5) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal deserves to be set-aside on this ground alone. However cost of Rs. 21,000 imposed on the assessee - If the amount of cost is deposited in the Department within a period of four weeks and receipt thereof is furnished in the Tribunal, then the Tribunal will decide the matter afresh on merits, after hearing both the parties, otherwise this appeal will be deemed to have been dismissed and no further opportunity will be granted to the assessee. - D.B. INCOME TAX APPEAL NO.228/2010 - - - Dated:- 27-4-2012 - MR. JUSTICE NARENDRA KUMAR JAIN-I, MR. JUSTICE MAHESH BHAGWATI, JJ. Mr. R.K. Agarwal, Senior Counsel assisted by Mr. Naresh Gupta, for the appellant. Ms. Parinitoo Jain, for the respondents. JUDGME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nity was granted on last date, it does not mean that on sufficient ground the case can not be adjourned again. Since, it is matter where tax effect is more than Rs. 46 lacs, therefore, it was incumbent on the part of the Tribunal to adjourn the case. He, therefore, submitted that order of the Tribunal may be set aside and the case may be remitted back to the Tribunal for decision on merits, afresh. 4. Learned counsel for the Revenue defended the impugned order of the Tribunal and submitted that Counsel for assessee was avoiding the hearing and a last opportunity was granted to him, but again he sent an application for adjournment of the case, therefore, the Tribunal rejected the application and heard the Counsel for the Revenue and rightl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et, the date 26.02.2010 is filled in blank, which is not legible. However, from para 2 of the impugned order dated 26.02.2010, it reveals that a last opportunity was granted to the learned authorized representative of the assessee for arguments in the appeal and the case was fixed for hearing on 09.02.2010. The adjournment application dated 08.02.2010 was rejected because it was clearly mentioned on the last hearing that both the parties are being given the last opportunity. 8. From the proceedings of the Tribunal dated 11.01.2010, it is clear that last opportunity was given and the case was adjourned for 09.02.2010. Application for adjournment was filed on 08.02.2010, which was put up for consideration before the Tribunal on 09.02.2010. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts and circumstances of the present case and order of the Tribunal deserves to be set-aside on this ground alone and substantial question of law, formulated above, is liable to be answered and is hereby answered in favour of the assessee. 10. Consequently, the appeal is allowed. Impugned order of the Tribunal dated 26.02.2010 is set-aside and the case is remitted back to the Tribunal for decision on merits, afresh. However, cost of Rs.21,000/- (Rs. Twenty one thousand) is imposed on the assessee. If the amount of cost is deposited in the Department within a period of four weeks and receipt thereof is furnished in the Tribunal, then the Tribunal will decide the matter afresh on merits, after hearing both the parties, otherwise this ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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