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2013 (5) TMI 340

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..... e hearing that was scheduled was on 19/9/2012. In such circumstances, even if the petitioner has not appeared for personal hearing, such a failure on the part of the petitioner cannot be taken as a willful one. Thus fairness requires that the matter should be reconsidered with an opportunity to the petitioner to file their objections within two weeks from today to Ext.P2 notice and also with a .....

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..... opments, they submitted Ext.P4 request dated 18/9/2012 requesting the 3rd respondent for an adjournment of the hearing. However, they did not get any response to Ext.P4 and on the other hand received Ext.P6 order passed on 29/9/2012 assessing the tax due. Along with Ext.P6, they also received a notice of demand calling upon them to pay Rs.1,98,14,079/- It is challenging Ext.P6 assessment order and .....

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..... request for an adjournment of the hearing. According to her, it was in these circumstances that the assessment has been completed as per Ext.P6. There is nothing on record to prove that Ext.P4 request of adjournment was served on the 3rd respondent and to that extent learned Government Pleader's submission regarding the non-receipt of this communication cannot be rejected. 5. However, fact remai .....

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