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TMI Blog2016 (3) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... of Shri C.M.Shrikanth Subramanian, in earlier occasion, we would have taken a liberal view to recall the order of the Tribunal, since the assessee has filed adjournment letter and affidavit. Therefore, we are of the opinion that the assessee is only tried to prepare the document to show that there is good and sufficient reason for not appearing before the Tribunal. We are not convinced by the reasons advanced by the assessee to recall the earlier order of the Tribunal. Adjournment petition cannot be allowed stating that the counsel is not in station due to medical emergency. - decided against assessee. - M.A. No. 237/Mds/2015 (in ITA No. 1166/Mds/2014) - - - Dated:- 9-3-2016 - SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.No.1166/CHNY/2014 in D Bench The Revenue appeal against the order of CIT(Appeals)-V, Chennai has been posted for hearing on 01.06.2015. Now I respectfully submit that our counsel Mr G. Gopalan is not in station on account of a medical emergency and this fact was known to me only yesterday (31.05.2015). I was not in a position to appoint another counsel within the short time span. Hence I humbly request the Honourable Bench to adjourn the case and post the case next month so that our counsel could represent and defend the appeal filed by the Revenue. I humbly regret for the inconvenience caused to your office in this regard. Yours sincerely Sd/- C.Krishnamurthy. POWER OF ATTORNEY I, C. Krishnamurthy, (PAN : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, he requested for recall of the order of the Tribunal. The assessee also filed an affidavit from Shri C.M. Shrikanth Subramanian, FCA stating that he was not well and prevented by sufficient cause in not appearing before the Tribunal and entire situation arose only because of the illness of the authorized representative. 4. On the other hand, the ld. DR opposed the argument of the ld. AR stating that there is no good and sufficient reason to recall the Tribunal s order, as the Tribunal has decided the issue on merits. 5. We have heard both the parties and perused the material on record. We have carefully gone through the submission of the ld. AR. Admittedly, on earlier occasion, the assessee, Shri C. Krishnamurthy filed an adjournm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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