9911796707
TMI Blog2014 (4) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... ears and repeatedly adjournments have been sought - The discretion should be exercised judiciously and not arbitrarily and capriciously - The Tribunal has not exercised the discretion judiciously and has hastily disposed of the appeal - This itself raises a substantial question of law – the appeal is admitted on this issue - there is no justification for ex-parte order – the order is set aside and the matter is remitted back to the Tribunal for fresh adjudication – Decided in favour of Revenue. - Income Tax Appeal No. 5359 of 2010 - - - Dated:- 2-4-2014 - S. C. Dharmadhikari And G. S. Kulkarni,JJ. For the Appellant : Mr. Vimal Gupta And Ms. Padma Divakar For the Respondent : Mr. P. J. Pardiwalla And Mr. A. K. Jasani ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have found that the Income Tax Appellate Tribunal in the impugned order was dealing with the appeals filed by the revenue. These appeals were directed against the separate orders of the Commissioner of Income Tax (Appeals), Central-III, Mumbai, dated 26th June, 2008. 4. In paragraph 2 of the impugned order, the Tribunal notes that the revenue had submitted before it that, on account of lack of authorization in favour of any representative, an adjournment should be granted. The Tribunal turned down the request for an adjournment because it was upset by the fact that in that week the revenue went on seeking adjournments in several matters on the ground that there is no information with the learned senior departmental representative as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue in several appeals before it. We must at once clarify that such state of affairs in matters of revenue are not common only to the Tribunal. Even before us, we find that the advocates representing the revenue are either absent or when they attend the Court they are not prepared. Even in such cases we refrain from causing any prejudice either to the revenue or to the assessee and adjourn the matter at least once or even twice to enable the parties to get ready and argue the cases. In all such matters, the paramount consideration ought to be that justice must not only be done but seen to be done. We find that the Tribunal does not adhere to this basic and fundamental principle of law and treats such matters as if they are any other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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