ACIT, NEW DELHI vs. MS. PUNEET SALUJA, NEW DELHI

When these appeals are called today, an application sent by the assessee is presented before us seeking time. Record speaks that these matters are pending for 2 quite long time and several adjournments were taken by the assessee. It is very pertinent to note that on 11.9.2017, the matter was adjourned on levying cost of Rs.10,000/- with the following observations: “The ld. Authorized Representative has prayed for adjournment in these six appeals on the ground that the brother of the assessee who looks after the tax matters of the assessee was out of country. A perusal of the order sheet entries shows that these appeals have been adjourned at the instance of the assessee on 21.10.2014, 25.11.2014, 22.7.2015, 16.11.2015, 3.3.2016, 4.10.2016n and 6.6.2017. Thus, it is apparent that the assessee is not interested in an early disposal of these appeals. The ld. AR has stated that last opportunity may be granted to the assessee in these appeals. Keeping in view the conduct of the assessee, we deem it fit to impose a cost of Rs.10,000/- on the assessee to be deposited within 30 days from today and adjourn the hearing to 19.12.2017 subject to the deposit of the cost imposed by us. Both the parties are informed of the next date of hearing in open court.”

Again on 19.12.2017, when the adjournment was sought, again Tribunal imposed a cost of Rs.10,000/- observing as under: “At the time of hearing before us, learned Authorized Representative has prayed for adjournment on the ground that the assessee has plied for inspection of assessment record and, so far, no inspection has been allowed by the Revenue. Therefore, the hearing of the appeals may be adjourned. We do not consider this to be a good ground for seeking adjournment. On the last occasion also i.e. on 11th September, 2017, the Bench had adjourned the hearing subject to levy of cost of Rs.10,000/- and had also mentioned that this was the last opportunity. When it was made clear to the assessee’s counsel that adjournment cannot be granted and she should argue the appeal, she stated that her senior Shri Salil Kapoor, Advocate, who is to argue the matter, is busy in the High Court. She, therefore, requested that a short adjournment may be granted.