2016 (3) TMI 1343

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.....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 Power of Attorney, which can be seen from the fo....

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....n 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 has also informed the assessee that as the person appearing on his behalf before the Tribunal was unwell, he would be filing an adjournment letter on 1.6.2015 requesting for adjournment. However, when he received the copy of the order of the Tr....