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    <title>2026 (7) TMI 1938 - ALLAHABAD HIGH COURT</title>
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    <description>Rule 18(1) requires the Tribunal to notify parties of the date and place of hearing. Dispensing with individual adjournment notices through uploaded judicial orders applies only where an order discloses the adjourned date. Where no two-member Bench sat on the scheduled date and no judicial order fixed or uploaded a later date, the non-sitting does not amount to an adjournment under Rule 24. A party is entitled to fresh notice of the next hearing date and need not ascertain it from weekly cause lists. An ex parte order made in these circumstances is without due opportunity of hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=796052</link>
      <description>Rule 18(1) requires the Tribunal to notify parties of the date and place of hearing. Dispensing with individual adjournment notices through uploaded judicial orders applies only where an order discloses the adjourned date. Where no two-member Bench sat on the scheduled date and no judicial order fixed or uploaded a later date, the non-sitting does not amount to an adjournment under Rule 24. A party is entitled to fresh notice of the next hearing date and need not ascertain it from weekly cause lists. An ex parte order made in these circumstances is without due opportunity of hearing.</description>
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