TaxTMI 
TaxTMI 
2009 (6) TMI 755
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...., Advocate, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : Justice R.M.S. Khadeparkar, President (Oral)]. - Since common question of law arises in all these appeals they were heard together and are being disposed of by this common order. 2. We have heard learned Advocate and ld. SDR. Though the impugned orders are sought to be challenged on various gro....
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....the matter was adjourned to 14th October, 08. The Advocate for the appellant sent a letter by fax on 13th October, 2008 requesting for postponement the matter to 21st October, 2008. However, on failure by the learned Advocate to appear on 14-10-08, the Commissioner proceeded to dispose the matter ex parte and accordingly passed an order dated 12-11-2008. 4. Drawing attention to Section 122....
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....the Act, undoubtedly maximum three adjournments can be granted to a party. However, it does not mean that the parties are entitled for three adjournments in each and every case as a matter of right. Whether adjournment is to be granted or not will entirely depend upon the discretion to be exercised in that regard by the concerned authority in each case. In order to avail the adjournment, the party....
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....ice about fixing of hearing on 14-10-08 was issued, the Advocate for the appellants had informed the authority that the date of 14-10-08 was not convenient to him and therefore the matter could be preponed to 8-10-08. Being so, it was not appropriate for the concerned authority to adjourn the hearing from 8-10-08 to 14-10-08. 7. In this matter mere failure of the learned Advocate to appear....