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2015 (1) TMI 1099 - ANDHRA PRADESH HIGH COURTRequest for adjournment - It appears from the findings of the learned Tribunal that no one appeared for the appellant on the day when the impugned order was passed. - Waiver of predeposit - Held that:- Tribunal should have considered the request of adjournment in either way. The learned Tribunal thought that it was not an application for adjournment made lawfully and that could be done only by a lawyer engaged. We record our disagreement with this approach of the learned Tribunal. Learned counsel is nothing but a recognized agent and the application for adjournment is always made by the litigant not the lawyer. Whether ground for adjournment is tenable or not is another aspect of the matter. We think that the learned Tribunal should have considered this request though not made through the lawyer. - It was the duty of the lawyer to appear before the learned Tribunal or if for any reason he does not appear, it is his primary duty to inform the Court or the Tribunal concerned as to his inability to appear and ask it to disengage from the matter. We think that it was the apparent lapse on the part of the learned lawyer, whether deliberate or indeliberate is not know to us. The learned Tribunal should have taken note of this fact. Unfortunately, it was not considered. Then, we notice that the learned Tribunal without having any application or prayer for waiver of pre- deposit, passed the impugned order. According to us, such an order is without jurisdiction. Unless a prayer is made, the learned Tribunal cannot pass a suo motu order and at the most it could have dismissed the appeal for default although it has power to pass appropriate order if the facts and circumstances of the case so warranted. Tribunal has recorded the version of the Revenue and decided that order of entire amount of pre-deposit and interest should be passed. As we have already recorded that this order is without jurisdiction when there is no such prayer or grievance is made. The learned Tribunal virtually passed order of recovery of tax and interest without having any recovery proceedings. - Decided in favour of assessee.
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