TMI Blog2003 (3) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... 97 within the family members with a view to avoid further disputes and litigation in the family matters, the assessee was in the process of shifting to Indore (Madhya Pradesh). It has further been submitted that the assessee has now engaged M/s. I.P. Sachdeva Co. Advocates (Tax Law Consultants), Indore to look after the tax matters. 2. In the written submissions, it has been submitted that the assessee was prevented by reasonable cause from attending on 5-2-2001 and accordingly, in the interest of substantial justice, the appeals be recalled and the assessee will co-operate in the matter of getting the appeals disposed of. 3. After going through the written submissions which is accompanied with an Affidavit of the Director of the Comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opposed the applications of the assessee and submitted that ground taken for adjournment has properly been dealt with by the Bench and speaking order has been passed. So it calls for no interference at all. It was next contended that so far as family disputes or litigations etc. is concerned, it is a case of company and no such plea was there in the adjournment application. Therefore, no cognizance can be taken of the same at this stage. Since assessee has been getting the proceedings prolonged on the same plea for a number of occasions without getting it decided, therefore, this Bench of the Tribunal has rightly taken a decision to reject the request of the assessee and no material has been placed by the assessee by virtue of which discret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consultant". It is significant to note that on none of the occasions the assessee appeared and simply shooted letters for adjournments repeating therein the general reason that the assessee required more time to prepare the case. In our opinion, sufficient opportunities have been given to the assessee and accordingly, we reject the assessee's application dated 30-1-2001". Since the request for adjournment was considered on its merits after discussing each and every aspect in detail and the assessee being a private limited company, there appears to be no relevance about any family disputes or litigations which too was not supported by any evidence and the affidavit is self serving one. Moreover, these pleas were not there in the applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As there is a difference of opinion between the Accountant Member and the Judicial Member, the matter is being referred to the President of the Income-tax Appellate Tribunal with a request that the following question may be referred to a Third Member or to pass such orders as the President may desire: "Whether on the facts and in the circumstances of the case, the assessee was prevented by reasonable cause from attending on 5-2-2001 and accordingly, the order passed by the Tribunal ex pane deserves to be recalled?" THIRD MEMBER ORDER M.K. Chaturvedi, Vice-President. -These Miscellaneous Applications came before me as a Third Member to express my opinion on the following question:- "Whether on the facts and in the circumstances of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciding the Miscellaneous Applications in accordance with the opinion of the majority- ORDER Per U.B.S. Bedi, J.M. - As there was a difference of opinion between the Accountant Member and the Judicial Member, following question was referred to a Third member: "Whether on the facts and in the circumstances of the case, the assessee was prevented by reasonable cause from attending on 5-2-2001 and accordingly, the order passed by the Tribunal ex parte deserves to be recalled?" 2. The learned Vice-President, Shri M.K. Chaturvedi, sitting as Third Member by his opinion dated 6-3-2003 has concurred with the view of the Accountant Member. In accordance with the majority view, we recall the order of the Tribunal dated 6-2-2001 and direct the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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