TMI Blog2007 (10) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjournment application filed by the assessee and after hearing the learned Departmental Representative, the Tribunal came to the conclusion that the matter is to be heard on 25th May, 2007. Accordingly, the notice of hearing was issued to the assessee as well as the assessee's representative. On 25th May, 2007, it is noticed by the Tribunal that the representative of the assessee has made an application dt. 23rd May, 2007 received by the Registry on 24th May, 2007 prayed for further adjournment on the ground that after completion of his tour, he fell ill and doctor has advised him to take rest and also enclosed medical certificate issued by the doctor wherein he was advised to take rest for two weeks w.e.f. 20th May, 2007. On that als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the matters on 25th May, 2007. 3.1. Apart from reiterating the contentions mentioned in the petition, the representative of the assessee has argued that on perusal of the order of the Tribunal dt. 9th Aug., 2007 in paras 4 to 8, nowhere it was found that the Tribunal has taken a note of non-service of notice of hearing on 25th May, 2007 having been issued by speed post to the assessee. Even assuming but not admitting that the rejection of the application of assessee's representative for adjournment is correct, the Tribunal ought to have verified the service of the notice sent to the assessee by speed post and ought to have checked whether the assessee is representing the case on that date or not. This minimum requirement of principles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stified to be allowed. 4. Contrary to this, the learned Departmental Representative has vehemently argued contending, inter alia, that this Tribunal's decision in hearing the appeal ex parte in absence of the assessee is very much right inasmuch as the Tribunal has come to the conclusion that neither the assessee nor the assessee's representative are present for hearing on 25th May, 2007 and adjournment application filed by the assessee's representative is found to be false and the medical certificate enclosed to this is also found to be false. Therefore, on these facts and circumstances of the case, the adjudication of the appeal of the assessee by the Tribunal by its order dt. 9th Aug., 2007 in the absence of the assessee is very much r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout checking the service of notice issued to the assessee is amounting to violation of principles of natural justice. Such an action is not appreciated by the Hon'ble jurisdictional High Court of Madhya Pradesh in the case of Smt. Sushama Mansingka and relied on by the representative of the assessee. This judgment was passed by the Hon'ble jurisdictional High Court of Madhya Pradesh, basing on the decision of the Hon'ble apex Court rendered in the case of Sang ram Singh vs. Election Tribunal wherein it was held as follows: "A code of procedure must be regarded as such. It is procedure something designed to facilitate justice and further its ends: not a penal enactment for punishment and penalties; not a thing designed to trip people up. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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