2016 (3) TMI 1343

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.... request of the assessee vide letter dated 22.7.2014, the case was adjourned to 30.10.2014. Again, at the request of the assessee vide letter dated 29.10.2014, the case was adjourned to 19.2.2015. On this date, none present for the assessee and the case was adjourned to 1.6.2015. When the case was called on for hearing on 1.6.2015, none appeared on behalf of the assessee. On that day, the assessee filed an adjournment petition stating that the assessee's counsel Mr. G. Gopalan is not in station on account of a medical emergency and he is not in a position to appoint another counsel within the short time span. The Bench was of the opinion that the reason advanced by the assessee is not reasonable, as there is no mentioning of any name in Pow....

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....eceive notices and orders on my behalf. His statements and above said acts are binding on the Respondent. Signed at Chennai, this th Day of 2015 Sd/ RESPONDENT I, do hereby accept and agree to represent on behalf of the above mentioned Respondent." After rejecting the adjournment as requested by the assessee, the Tribunal decided the issue in dispute on merits. 3. Now, the ld. AR submitted that the assessee had instructed his aurhotized representative, Mr. Srikanth Subramanian, FCA to represent the case on his behalf before the Tribunal and the authorized representative has informed the assessee the next date of hearing as on 1.6.2015. Further, it was the submission of the ld. AR that earlier ld. AR ha....

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....g that he suffered a cardiac arrest and on account of this particular reason, he failed to appear before the Tribunal, this reason is not tallied with the earlier adjournment petition filed on 1.6.2015 and the name of the assessee's counsel is also different. In earlier adjournment letter, the assessee stated that assessee's counsel was Shri G. Gopalan and now, he is stating that Shri C.M. Shrikanth Subramanian, FCA is assessee's counsel, who will represent the case before the Tribunal. There are contradictions in the statements of the assessee. Being so, the assessee is not able to satisfy the Bench that there exists a reasonable cause for not appearing before the Tribunal on the scheduled date of hearing, i.e. on 1.6.2015. Had it been, if....