S.V. AGENCIES Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) WHEN the matter came up for hearing on 05.05.09 the same was adjourned in the presence of the representative of the applicant to this day. Today a letter is received, addressed to the Assistant Registrar which reads as follows:

(2.) THE said letter refers to the earlier letter of 04.05.2009 and copy of the same is also enclosed with the said letter. The letter dated 04.05.09 reads as follows -

(3.) IT has been stated in the letter dated 16.05.09 that "I have already very clearly mentioned that new date of stay hearing can be issued after 22ndJune 2009 as the undersigned is not available from 1stJune 2009 to 22ndJune 2009 but still you have given the appointment of 12thJune 2009". The learned Chartered Accountant is reminded that the dates of hearing are fixed as per the decision of the Tribunal and not at the sweet will of the parties or their representatives, of course, their convenience is (sic) considered. Once the adjournment is granted in the presence of the representative of a party and a specific date is fixed, it is necessary for the party to make necessary arrangements either to appear in person or through its representative on such date. Merely because the representative of the appellant has chosen to have the hearing of the matter beyond a particular date that is not binding on the Tribunal. Hence the grievance disclosed in the letter of the representative of the appellant is devoid of any substance and on that ground the matter cannot be adjourned any further.