9911796707
TMI Blog2024 (11) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... For Opposite Parties: Mr. Avinash Kedia, Junior Standing Counsel. JUDGMENT ARINDAM SINHA, J. 1. Mr. Panda, learned advocate appears on behalf of petitioner-assessee and submits, there be interference with order dated 27th September, 2024 made by the Income Tax Appellate Tribunal in M.A. no.16/CTK/2024 in ITA no. 272/CTK/2019, pertaining to assessment year 2014-15. He submits, the M.A. was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent: Provided that where an appeal has been disposed of as provided above and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also not adhered to. In the circumstances, the Tribunal committed no error in not being satisfied with cause for absence shown by petitioner. The writ petition is liable to and should be dismissed. Mr. Panda in reply reiterates, the Tribunal lost the thread in directing its mind toward rectification. Petitioner had invoked rule 24 and had shown sufficient cause. His client seeking opportunity to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and again the adjournment sought is nothing but to challenge to the functioning of the Bench. xx xx xx" It appears the Tribunal considered the appeal disposal order, wherein it had been specifically recorded that what had not been collected in the last five years would obviously not be possible (to be collected) in 20 days and, therefore, the adjournment sought was nothing but challenge to fun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y add that Rabindra Kumar Mohanty (supra) is of no assistance to petitioner because view taken was on requirement of the Tribunal to deal with an appeal on merits where appellant was absent but respondent had appeared and urged its contention(s). 7. Impugned order is set aside and quashed. The miscellaneous application is allowed and the appeal restored. Petitioner will communicate certified copy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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