- (1.) TODAY when the matter came up for admission, learned Counsel for the department sought time to file rejoinder. Till date, department has taken five adjournments to file rejoinder. In fact, on the last date, learned Counsel for the assessee had objected to the grant of adjournment, which we did, stating that in future no further time will be granted.
(2.) AS stated, today once again time was sought to file rejoinder, which adjournment was objected to by the learned Counsel for the assessee. In this case, certain statements made in the counter needs an explanation by way of rejoinder. In the circumstances, we have no option but to grant two weeks time subject to the department paying cost of adjournment to the assessee fixed at Rs. 10, 000 as cost condition precedent. We direct the department to hold an enquiry in this regard and if it finds that the fault lies with an officer, we direct the department to take necessary steps in that regard (including recovery).;