TMI Blog2014 (2) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... late Court to re-hear the appeal - if he satisfies the court that the notice was not duly served or that he was prevented by sufficient cause from appearing when the appeal was called on for hearing, the court shall re-hear the appeal on such terms as to costs or otherwise as it thinks fit to impose upon him - the Court has power to exercise the inherent power - The cause shown by the applicant is satisfactory and as such, to secure the ends of justice, it would be apt to recall the judgment and order dated dated 27.8.2013 – thus, all the applications are allowed with a cost - The judgment and order dated 27.8.2013 passed in the aforesaid appeals is recalled subject to payment of the cost – Decided in favour of Assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent/assessee be permitted to make submissions on the very next day i.e. 8.8.2013 as Mr. Pardiwalla, Senior Advocate, has to argue the matter on behalf of the assessee and he has to come from Mumbai to argue the matters on 8.8.2013. However, the Court was pleased to reject the request. Submission is that a request for one day adjournment was not unreasonable more so because he was scheduled to come from Mumbai to argue the matters on 8.8.2013. In these backgrounds, the Counsel for the assessee/applicant did not advance any argument in respect of any of the four question of law adjudicated by this Court. More so, the written submissions filed by Mr. D.D. Chopra appeared on behalf of the department was neither served upon his assisting coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords, we are of the view that on the facts and circumstances of the case, cause shown by the applicant is satisfactory and as such, to secure the ends of justice, it would be apt to recall the judgment and order dated dated 27.8.2013. Accordingly, all the applications are allowed with a cost of Rs.11,00,000/- [Rupees eleven lacs]. The judgment and order dated 27.8.2013 passed in the aforesaid appeals is recalled subject to payment of the aforesaid cost. The applicant/assessee is directed to deposit the aforesaid cost within a period of one month before the Senior Registrar of this Court. On receipt of the said cost, the Senior Registrar shall transmit the aforesaid amount/cost to the scheme introduced by the Association, known as Oudh Bar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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