AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2021 (5) TMI 502
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....ings before the ITAT. He sought an adjournment to an appropriate date. The case was adjourned to 9th February, 2021. On 25/01/2021, the ld. Counsel for the assessee moved an application for final hearing and disposal of the appeal on 09/02/2021 on priority basis on the ground that the respondent is an aged man of 77 years having health issues and is under tremendous strain due to the prevailing pandemic situation. It was pointed out that this is the second round of proceedings before the ITAT and that all papers are on record and that the assessee wants all his disputes settled at the earliest. 2.1. On 09/02/2021, the ld. CIT(D/R), moved an application for adjournment on the ground that a special counsel, Shri Girish Dave, has to be appointed as a Special Counsel as he had represented the Revenue in this case during the first round before the ITAT. He sought an adjournment for a period of 1 month. Taking into consideration the objections of the assessee, the case was adjourned to 10/02/2021 with a direction to the Department to specify any particular date on which the hearing of the case can be taken up for final hearing in view of the objections raised by the assessee for grant ....
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.... appeal. On 13/04/2021, the virtual hearing of the case was adjourned due to poor connectivity to 15.04.2021. On 15.04.2021 the Revenue sought yet another adjournment on the same ground that Mr. Girish Dave is being appointed as a Special Counsel. The case was adjourned to 03.05.2021 and the ld. CIT(D/R) was asked to submit the reply of the department on the issue maintainability of this appeal on the next date of hearing i.e. on 05.05.2021. 2.6. The ld. Counsel for the assessee again filed a letter dated 29.04.2021 stating that no further adjournment should be given to the Revenue as already six (6) adjournments have been granted and citing the order XVII of the Civil Procedure Code and his earlier objections. 2.7. On 03/05/2021, the ld. CIT(D/R), sought an adjournment on the ground that Shri Girish Dave communicated his consent to represent the Revenue's case on 31/03/2021 and the matter was taken up with the JCIT (OSD) CBDT in the requisite Performa. Adjournment of further period of three (3) months was sought. The ld. Counsel for the assessee strongly objected to the request for adjournment and submitted that the appeal itself is not maintainable due to the defects in Form No....
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....is letter are extracted for ready reference. "5. However the Bench directed to revise grounds of appeal on that day and when it was requested that matter may be adjournment for a period of minimum three days, it was said that try to do it by 10/05/2021 and in case it is not done by 10/05/2021, then the hearing will be further adjourned. 6. In this case, the reply from the office of Principal Commissioner of Income Tax-2, Kolkata has been received and is enclosed with this letter. The last para of the reply is quoted below: "I am further directed to intimate that due to the ongoing Covid-19 pandemic, there is hindrance in normal official work. You may be aware that even the Legislative Secretary G. Narayan Raju has died of COVID-19 and the situation in this office is also worse as many officers / officials have been affected. Therefore, I am directed to intimate that the hearing date of the said case may kindly be extended / kept in abeyance till normalcy returns and the worsening situation that we are facing due to Covid-19 pandemic comes under control. Considering the ongoing pandemic situation, the Hon'ble ITAT may be requested to kindly grant a stay of minimum period of ....
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.... appeal, in accordance with law. 4. After considering all the papers on record and submissions of both sides, we find that both the parties are citing "the pandemic" as the reason for either, early disposal of the matter or for seeking indefinite postponement of the adjudication of the matter. In our view, the Revenue's present request is highly unreasonable and unwarranted. From seeking adjournment for a period of thirty days to further period of three weeks and thereafter coming with a request for a further period of 'three months' adjournment, today a request is made by the Department for an adjournment for a further period of six (6) months. On the earlier dates of hearing, the adjournments were sought on the ground that a special counsel Mr. Girish Dave is being appointed as he had represented the Revenue before the ITAT on the very same matter during the first round of appellate proceedings in the month of August, 2018. It was submitted by the ld. CIT(D/R) that Mr. Girish Dave has given consent on 31.03.2021 to represent this matter. Today, suddenly, the Revenue seeks time to engage another Special Counsel, in the place of Mr. Girish Dave, who has already given his c....
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....sposing off cases through virtual court with the help and assistance of the ld. Sr. D/Rs, CIT(D/R)s as well as the members of the Bar. 4.2. Pandemic, health, stress and advanced age can be a relevant factor for the assessee who is a senior citizen to seek early settlement of disputes. This request, in our view, is perfectly justified and every citizen has a right to seek such early disposal. Central Government officers, during the pandemic are expected to perform their duties in accordance to law. The Revenue is duty bound to make arrangements to represent its case before the Tribunal. The CIT(D/R)s have to reply to the preliminary objection raised by the assessee in respect of maintainability of the appeal and the AO is required to state his case and justify the department's grounds in accordance to law. 4.3. First of all, let us make it clear, we are aware of the Pandemic and still we are attending office/Tribunal every working day and in all cases where adjournment is sought by one party i.e., either the revenue or the assessee, then, we grant the same. However, if there is any objection raised by the other party then only such a situation like this arises. Here we have to st....