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2016 (3) TMI 1343 - AT - Income TaxAdjournment petition - assessee’s counsel Mr. G. Gopalan is not in station on account of a medical emergency and he is not in a position to appoint another counsel within the short time span - earlier adjournment letter, the assessee stated that assessee’s counsel was Shri G. Gopalan and now, he is stating that Shri C.M. Shrikanth Subramanian, FCA - HELD THAT:- The assessee is not able to satisfy the Bench that there exists a reasonable cause for not appearing before the Tribunal on the scheduled date of hearing, i.e. on 1.6.2015. Had it been, if proper vakalat is filed in the name of Shri G. Gopalan or in the name of Shri C.M.Shrikanth Subramanian, in earlier occasion, we would have taken a liberal view to recall the order of the Tribunal, since the assessee has filed adjournment letter and affidavit. Therefore, we are of the opinion that the assessee is only tried to prepare the document to show that there is good and sufficient reason for not appearing before the Tribunal. We are not convinced by the reasons advanced by the assessee to recall the earlier order of the Tribunal. Adjournment petition cannot be allowed stating that the counsel is not in station due to medical emergency. - decided against assessee.
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