TMI Blog2014 (8) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... was indicated that the defects pointed out by the Registry have not been cured by the assessee which needed to be cured. The date of next hearing has been noted on the adjournment application, despite this fact neither the defects are cured nor there is any representation. In the afore-mentioned peculiar facts and circumstances, it can be safely presumed that the assessee is not serious in pursui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that on the last date of hearing adjournment was moved by the assessee and while granting adjournment it was indicated that the defects pointed out by the Registry have not been cured by the assessee which needed to be cured. The date of next hearing has been noted on the adjournment application, despite this fact neither the defects are cured nor there is any representation. In the afore-mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain inherent powers. Decisions are taken for the purpose of proper and expeditions disposal of the appeals in present climate of mounting arrears partly due to appeals being filed without proper application of mind to facts and law and also at times for altogether extraneous considerations. Therefore, on the basis of inherent powers the Tribunal treated the appeal as unadmitted. The provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to us, is the Significance of rule 19(2). .. 5. It was submitted at the time of hearing of the Reference Application that the language of Rule 24 of the Appellate Tribunal Rules required the Tribunal to dispose of the appeal on merits after hearing the respondent. It may be stated here that the Tribunal has not passed any order on the basis of Rule 24 of the Tribunal Rules which presuppose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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