S. 288 : Appearance by authorised representative-Duties-Appellate Tribunal-Adjournment sought by Departmental Representative- Statement of loss of trust in the Bench-Conduct held wholly unacceptable-Revenue representative duty bound to assist Tribunal- Matter adjourned with direction for proper representation. [S. 254(1)]
During hearing of a batch of connected appeals involving a common issue, time had earlier been granted to the learned CIT–DR to prepare and obtain comments from the Assessing Officer. On the adjourned date, a further adjournment was sought on the ground that comments/reports from the Assessing Officer, including on cross-objections, were still awaited. The Bench observed that if further time was required, a specific letter from the Assessing Officer indicating a definite timeline should be furnished and clarified that no further adjournment would be entertained on vague grounds. Instead of responding in the proper spirit, the learned CIT–DR reacted adversely, expressed discomfort in arguing before the Bench, stated that he had lost trust in the Bench, and left the Court. The Tribunal held that such conduct in open court was wholly unacceptable. A representative of the Revenue is duty bound to assist the Tribunal in the orderly and dignified discharge of its functions and cannot make statements reflecting upon the Bench or abandon proceedings. The observations were clarified to be institutional and not personal. The matter was accordingly adjourned with a direction that the Revenue ensure proper representation by an authorised officer fully prepared to argue the appeals on merits on the next date, and that no further adjournment would be granted on the ground of non-preparedness or internal administrative arrangements. (ITA No.6153 /Mum/2025 dt.28 -1 -2026 ( AY. 2016 -17 )
Dy .CIT v. Ashray Investments (Mum.)(Trib.) www.itatonline.org
[Coram : Hon’ble Shri Amit Shukla J.M. and Hon’ble Shri Makarand Vasant Mahadeokar, A.M.]