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TMI Blog2024 (11) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... ctioning of the Bench. It was said to be not an error made by the Tribunal. This reason though is on the question of rectification, the contention on adjournment was also thereby dealt with. However, the Tribunal failed to see that it was to obtain satisfaction from the application, on causes shown for not appearing on the date of hearing. Cause alleged was indisposition of the learned advocate. We find from the application, that apart from annexing therewith medical certificate, also annexed were additional grounds of appeal etc., filed therewith for kind consideration of the Bench. The miscellaneous application therefore disclosed documents, which the disposal order had said as could not be disclosed in twenty days. We are persuaded to in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 in Income Tax (Appellate Tribunal) Rules, 1963 stands reproduced in paragraph-5. The rule is reproduced below. Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 - Provides that where, on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent: Provided that where an appeal has been disposed of as provided above and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance, when the appeal was called on for hearing, the Tribunal shall make an orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisfied with the cause shown for not appearing on the date fixed for hearing of the appeal. We reproduce below a sentence from the order, which constitutes the reason. xx xx xx The appeal is disposed of after more than five years and it has been specifically recorded in the order of the Tribunal that what has not been collected in the last 5 years would obviously not be possible in 20 days and again the adjournment sought is nothing but to challenge to the functioning of the Bench. xx xx xx It appears the Tribunal considered the appeal disposal order, wherein it had been specifically recorded that what had not been collected in the last five years would obviously not be possible (to be collected) in 20 days and, therefore, the adjournment s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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