Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2019 (2) TMI 1554

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 017 and December 2017. In the docket sheet, we find that the adjournment has been recorded on a rubber stamp template with blanks that have been filled in. It is a convention that dates of the next hearing in appeals, that are called out in seriatum and adjourned, are ordered by the bench in their own hand and also by their own pen which is lacking in the present instance implying that these were noted owing to, and after conclusion of time of sitting - it is not possible for us to firmly conclude that the direction not to issue notice was an order of the bench and that the adjournment was publicly ordered in court. In a situation such as this, fraught with even an iota of doubt, it is our bounden obligation to the presiding deity of this a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ght to the notice of both sides during the sitting at which employee of the appellant was present, objected to the format of the affidavit attached to the application. Learned Counsel for the applicant drew attention to the remedied affidavit that narrated the circumstances leading to the adjournment and the assigning of a fresh date in the absence of the deponent. 2. That notice was not issued to the appellant is not in question and we also observe from the record of proceedings that there is an endorsement of no notice in the docket sheet. Notwithstanding this, it is contended by Learned Authorised Representative that restoration of this appeal, that had been disposed off after considering the grounds of appeal, would set a precedent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to entirely different circumstances. He, therefore, submits that there would be no injustice in dismissal of this application. 3. We have perused the records at length and entertain no doubt that the Tribunal had passed the order on merits despite the absence of any representation of the appellant. These are not merits that should go into. However, it is also on record that no notice was issued for the hearing and that the present deponent is employee of the appellant who, admittedly, was present in court on the scheduled dates in November 2017 and December 2017. In the docket sheet, we find that the adjournment has been recorded on a rubber stamp template with blanks that have been filled in. It is a convention that dates of the next h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates