Despite “Last Chance” appeal should be adjourned if there is sufficient cause

Mehru Electrical & Engg. (P) Ltd vs. CIT (Rajasthan High Court)

The department’s appeal was adjourned at the assessee’s request to 9.02.2010 and it was made clear that it would be the “last opportunity”. The assessee’s counsel filed an application for adjournment on 8.02.2010 on the ground that he was going to Mumbai for some urgent work. On 9.2.2010, no one appeared for the assessee and so the Tribunal rejected the adjournment application and allowed the department’s appeal. On appeal by the assessee to the High Court HELD