Held, that after perusal of the material on record it was derived that adjournment was not a matter of right. However, the assessee had supported its adjournment application of being unable to attend the hearing, with a medical certificate with the statement of the Learned AR that he went under treatment for acute gastritis from 27.4.2010 to 1.5.2010 and advised rest for that period. It can be viewed that the Assessee was prevented by sufficient cause for being not present either in person or through the authorised representative on the date of hearing. Therefore in exercise of the power and the procedure laid down under Rule 24 of the Appellate Tribunal Rules, 1963 ITAT restored the Assessee's appeal for hearing on merits. The Registry was directed to fix the hearing of the appeal in the regular course.