The Income Tax Appellate Tribunal (ITAT) Bar Association, New Delhi, has formally urged the Tribunal’s Vice President to adopt a uniform and balanced approach in dealing with adjournment requests, highlighting concerns over what it describes as an emerging disparity between assessees and the Department.
The representation was signed by Ajay Wadhwa, President of the ITAT Bar Association, New Delhi.
In a letter dated March 27, 2026, the Bar Association raised concerns about the increasing tendency to impose costs on assessees seeking adjournments, particularly in cases where reasons are deemed inadequate. The Association emphasized that such imposition of costs should be reserved for exceptional circumstances, especially where proceedings are delayed due to frivolous or non-bona fide reasons.
The communication pointed out a perceived inconsistency in practice, noting that the Department frequently seeks adjournments and is often granted relief with relative ease—even on grounds that may not be substantial. In contrast, assessees face stricter scrutiny and are more likely to be penalized with costs.
According to the Bar Association, this imbalance leads to undue hardship for assessees and their legal representatives, who appear prepared for hearings but incur unnecessary costs and inconvenience when matters are adjourned at the instance of the Department.
Calling for reform, the Association stressed that the principles governing adjournments—including the imposition of costs—must be applied uniformly to both parties. It underscored that parity, fairness, and consistency are essential to maintaining confidence in the judicial process and ensuring the proper administration of justice.
The letter further stated that an even-handed approach would not only uphold the principles of equity and natural justice but also reinforce trust in institutional mechanisms.
