TaxTMI 
TaxTMI 
2009 (5) TMI 672
X X X X Extracts X X X X
X X X X Extracts X X X X
....urinder Shah, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - Heard. 2. Since the common question of law and facts arises in both these applications, the same were heard together and are being disposed of by this common order. 3. By order dated 21st January, 2009, both the appeals were disposed of by this Tribunal for non-prosecution as well as o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....efore the Tribunal before the matters being disposed of on merits. 5. The learned DR, on the other hand, submitted that, it was not the first occasion when the appeals come up for hearing on 21st January, 2009, and since notice was already issued to the appellants for hearing of the matters, the grievance of the appellants about lack of opportunity to put forth their case is without any subs....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ppears to be a dilatory tactics on the part of the appellants, refused to grant adjournment and proceeded to dispose of the appeals. 7. The Apex Court in the case of J.K. Synthetics Ltd. (supra) had held that, in every case the Tribunal has to ascertain whether the applicant making an application for setting aside an exparte order makes out a case to the satisfaction of the Tribunal about th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to engage a Senior Advocate and on the said day there was no advocate available before the Tribunal to represent the appellants. Undoubtedly, in those circumstances, it cannot be disputed that the Tribunal could have dismissed the appeals for non-prosecution. However, in the case in hand, since the matters were sought to be disposed of on merits, in our considered opinion, the appellants are justi....