No more – “Your Honour, The Learned Counsel of the Party is OUT OF STATION. We request to kindly adjourn the hearing of the Case today.”

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No more – 
“Your Honour, 
The Learned Counsel of the Party is OUT OF STATION. We request to kindly adjourn the hearing of the Case today.”
Your Honour,
The Learned Counsel of the Party is OUT OF STATION. We request to kindly adjourn the hearing of the Case today.
Now, this shall be NO Ground to seek adjournments.
Hon’ble Supreme Court has recently dismissed the appeal of the Appellant on account of Non-Prosecution.
A  three members Bench of the Supreme Court held in the case of Ram Siromani Tripathi & Others Vs. State of UP decided on February-07-2019.
The ruling of the SC may be applied by all lower courts, tribunals and all quasi judicial authorities henceforth.
This judgment will have a wider repercussion as in day to day life, in most of the cases, one of the reasons is non availability of the counsel for Assessee.
With this judgment, it is believed that the judiciary will take it otherwise and won’t accept it as a valid grounds for seeking adjournment.
Taxpayer need to prepare the case and ensure attendance and representation even in absence of counsel also.
It’s a time for capacity building for the professionals as well whereby one or more partners are there to ensure representation if any on the partner is not there.

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