9911796707
TMI Blog2019 (8) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner has not been given an opportunity as the writ petitioner has sought adjournment. However, the writ petitioner contends that the notices said to have been sent regarding personal hearing were never served on the writ petitioner and therefore, contentions to the contrary are untenable. Without entering upon the factual dispute and embarking upon the exercise of resolving the factual dispute regarding service of notice regarding personal hearing, this Court is of the considered view that it would serve the ends of justice and would serve the purpose of the writ petitioner assessee as well as protect the interests of revenue, if one opportunity of personal hearing is granted to the writ petitioner. This course is being adopted as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brevity]. Assessments were made and demand notices were issued. To be noted, assessments were made under Section 143(3) of 'Income Tax Act, 1961'[hereinafter 'IT Act' for brevity]. 4. Considering the narrow scope on which the instant writ petitions now turn, it may not be necessary to advert to the details of the returns and assessments. Suffice to say that the writ petitioner complaining that it is aggrieved by / not satisfied with the assessment orders, filed statutory appeals to the first respondent in the writ petitions and these statutory appeals are under Section 250 of IT Act. To be noted, two separate statutory appeals were filed for the two assessment years, which constitute said AY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs that an adjournment was sought on 08.03.2019. Learned Revenue counsel, pointing out this aspect of the matter, submitted that it cannot be gainsaid that the writ petitioner has not been given an opportunity as the writ petitioner has sought adjournment. However, the writ petitioner contends that the notices said to have been sent regarding personal hearing were never served on the writ petitioner and therefore, contentions to the contrary are untenable. 8. In this backdrop, without entering upon the factual dispute and embarking upon the exercise of resolving the factual dispute regarding service of notice regarding personal hearing, this Court is of the considered view that it would serve the ends of justice and would s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder] to Blue Cross of India, No.72, Velacherry Road, Guindy, Chennai 32 within a fortnight from today i.e., on or before 12.08.2019. d) The personal hearing is fixed by consent between the parties on 22.08.2019 (Thursday) in the office of the 1st respondent at 12.00 Noon. However, it is open to the 1st respondent to adjourn the hearing (if it becomes necessary) interalia by exercising his powers under Sub Section 3 of Section 250 of IT Act. e) If the writ petitioner does not pay the costs imposed, that would be the end of the matter and the impugned orders will stand revived. f) If the writ petitioner does not avail the personal hearing, either on 22.08.2019 or any other adjourned day, e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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