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TMI Blog2019 (2) TMI 1581X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue seeking adjournment on more than three occasions citing various personal reasons by the respective counsels and the Hon'ble Division Bench have entertained such request unless it is found that one of the party in purposely dragging on the matter. Therefore, we are of the considered view that liberal approach can be adopted in the instant case. Accordingly, petition allowed - order passed by the Tribunal stands recalled and the appeal stands restored to the file of the Tribunal to be heard and decide afresh. - Tax Case (Appeal) Nos.977 and 978 of 2018 - - - Dated:- 9-1-2019 - Mr. Justice T.S. Sivagnanam And Mr. Justice N. Sathish Kumar For the Appellant : Mr.R.Sivaraman For the Respondent : Mr.T.R.Senthilkumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Standing Counsel for the respondent. 4.First we take up T.C.A.No.978 of 2018 which is directed against the order passed in the miscellaneous application. The miscellaneous application was filed by the assessee praying to set aside the order dated 09.03.2016 and restore the appeal. The assessee contended that he had instructed his authorized signatory to represent on his behalf and they were informed with the date of hearing of the appeal as 01.06.2015. Further, the assessee would state that their authorized representative informed them that the person appearing on their behalf before the Tribunal was unwell and he would file an adjournment petition on 01.06.2015 requesting the Tribunal to adjourn the matter to some other date. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the order passed in M.A.No.237 of 2015 dated 09.03.2016 is set aside and consequently, the order passed by the Tribunal in ITA.No.1166/Mds/2014 dated 05.06.2015 stands recalled and the appeal stands restored to the file of the Tribunal to be heard and decide afresh. 6.The learned counsel for the assessee submitted that the appeal filed by the revenue before the Tribunal in ITA.No.1166/Mds/2014 cannot be pursued by the revenue on account of the low tax effect. We do not express any opinion on this issue and leave it open to the assessee to point out the same before the Tribunal. Accordingly, both the appeals are allowed and the matter is remanded to the Tribunal to be heard and decide afresh. No costs. - - TaxTMI - TMITax - Income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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