No Adjournment in absence of ‘Vakalatnama’ based on Principle of Natural Justice

RNB Carbide & Ferro Alloys Pvt. Ltd. Vs ITO (ITAT Guwahati) In the present case, the Tribunal had fixed the case for hearing on 19.02.2018 and at that time one Shri Brojesh Sharma, AR of the assessee had filed adjournment petition and requested to fix the case on 21.02.2018. However, on 21.02.2018, Shri Somnath Ghosh, Advocate appeared and again sought for adjournment. The Tribunal was of the opinion that since no Vakalatnama had been filed in the name of Shri Somnath Ghosh, the adjournment application was rejected and the Bench proceeded to dispose of the appeals after hearing the Ld. DR....