Heavy rains & yellow alert was a valid reason for ITAT to consider adjournment application
In a recent judgment High Court of Haryana & Punjab has held that heavy rains and yellow alert was valid reason for ITAT to consider adjournment application.
ABCAUS Case Law Citation:
4862 (2025) (11) abcaus.in HC
In the instant case the appellant assessee had challenged an ex-parte order passed by the ITAT dismissing the application for adjournment of the hearing.
The assessee had moved an application for adjournment before the ITAT, wherein an adjournment was requested on account of heavy rains in the area.
However, the adjournment application was not entertained by the ITAT on the ground that the appeal was pending for seven years. Aggrieved the assessee approached the High Court.
Before the Hon’ble High Court, the assessee submitted that opportunity of hearing ought to have been given to the appellant, more so as the case had been earlier adjourned for the first time. It was submitted that adjournment was requested on account of heavy rains in the area and also for filing new case laws and English translation of certain documents.
The Hon’ble High Court opined that the fact regarding there being heavy rains and yellow alert on the date of hearing fixed appeared to be a valid reason for non-appearance of the counsel for the appellant, and the Tribunal ought to have looked into the said aspect. However, the said aspect remained ignored by the ITAT and an order had been passed dismissing the appeal filed by the assessee.
The Hon’ble High Court set aside the order passed by the Tribunal ex parte and directed the ITAT to decide the appeal afresh after giving fair hearing to both the parties.
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