https://www.taxtmi.com/caselaws?id=787314 Adjournment sine die of an appeal after hearing and reservation was held improper where a reserved judgment remains operative; the Tribunal must either decide the appeal within the prescribed time frame or take explicit protective measures if further delay is indispensable. Rule 34(5)(c) contemplates time bound delivery of judgment and its directory character does not permit rendering the appellant's remedy ineffective by indefinite adjournment merely because a separate appeal was admitted and questions of law were framed. Absent a stay of the Tribunal's order, admission of another appeal does not automatically justify sine die adjournment; the impugned adjournment was set aside and the appeal must be decided in accordance with law. en-us Tue, 24 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787314 Adjournment sine die of an appeal after hearing and reservation was held improper where a reserved judgment remains operative; the Tribunal must either decide the appeal within the prescribed time frame or take explicit protective measures if further delay is indispensable. Rule 34(5)(c) contemplates time bound delivery of judgment and its directory character does not permit rendering the appellant's remedy ineffective by indefinite adjournment merely because a separate appeal was admitted and questions of law were framed. Absent a stay of the Tribunal's order, admission of another appeal does not automatically justify sine die adjournment; the impugned adjournment was set aside and the appeal must be decided in accordance with law. Case-Laws Income Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787314