TaxTMI 
TaxTMI 
2025 (10) TMI 732
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....ing on 13.10.2025, it was observed that there was no one to represent the appellant nor was there any request for adjournment. It is seen from case proceedings that these appeals pertain to the year 2016 and has come up for hearing on four earlier occasions on 02.04.2025, 04.06.2025, 18.07.2025 and 02.09.2025. On 04.06.2025, finding that the appellant was not represented, while adjourning the matter to 18.07.2025, Registry was directed to issue notice by RPAD. Records reflect that notice was returned with remarks 'no such person'. On 18.07.2025, Registry was directed to issue notice through the department and the matter was adjourned to 02.09.2025. On 02.09.2025, finding that the appellant was not represented, the matter was adjourned to 13....
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....bunal. Hence no purpose would serve keeping the appeal pending. 5. At this juncture, it would be apposite to reproduce the relevant statutory provisions, which are as under: 35C. Orders of Appellate Tribunal. - (1A) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal." RULE 20 of CESTAT Procedure Rules, 1982 provide as follows:- Action on appeal for appellant's default. - Where on the day fixed for the h....
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.... case to a party to the case who has decided not to take the case forward? 15. It is sad, but true, that the litigants seek-and the courts grant-adjournments at the drop of the hat. In the cases where the Judges are little proactive and refuse to accede to the requests of unnecessary adjournments, the litigants deploy all sorts of methods in protracting the litigation. It is not surprising that civil disputes drag on and on. The misplaced sympathy and indulgence by the appellate and revisional courts compound the malady further. The case in hand is a case of such misplaced sympathy. It is high time that courts become sensitive to delays in justice delivery system and realise that adjournments do dent the efficacy of the judicial pr....
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....mes, the task of adjournments is used to kill Justice. Repeated adjournments break the back of the litigants. The courts are enjoying upon to perform their duties with the object of strengthening the confidence of common man in the institution entrusted with the administration of the justice. Any effort which weakens the system and shake the faith of the common man in the justice dispensation has to be discouraged. Therefore, the courts shall not grant the adjournments in routine manner and mechanically and shall not be a party to cause for delay in dispensing the justice. The courts have to be diligence and take timely action in order to usher in efficient justice dispensation system and maintain faith in rule of law...." 8. We also not....