9911796707
TMI Blog2022 (2) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... a.m.). The Petitioner applied for adjournment again on the ground that the notice was short notice). The Respondents ought to have given reasonable time to the Petitioner to remain present at the time of assessment. The notices issued by the Respondents further indicate that the first notice was issued after a long gap but a short notice, whereas the second notice was issued to remain present within 48 hours or less - action on the part of the Respondents in not issuing notice granting reasonable time to the Petitioner to remain present and passing ex parte Order is passed in gross violation of principle of natural justice. The proceedings are restored to file before the Respondent No.2 - The Writ Petition is allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... t operational because of extension of Covid-19 situation. Respondent No.2 passed ex parte Order on 11 June 2021. The Petitioner then filed the present Petition under Article 226 of the Constitution of India. 7. Mr. Raichandani, learned Counsel for the Petitioner invited our attention to the Notices issued by the Respondents and would submit that the first notice was issued after two and half years and remaining notices were issued prior to 48 hours of the hearing. But due to Covid-19 pandemic, the Petitioner could not produce the records and requested for reasonable time to enable the Petitioner to furnish the documents, but the Respondents did not grant any adjournment and passed the assessment Order ex parte against the Petitioner, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 11.00 a.m. without fail. The Petitioner to co-operate with the Respondent No.2 in passing a fresh Order in accordance with law expeditiously and shall not seek any unnecessary adjournment; (c) it is made clear that the Respondents are not required to issue a fresh notice to the Petitioner to remain present on the next date of hearing; (d) the Respondent No.2 shall pass a fresh Order in accordance with law by following the principles of natural justice, without being influenced by the observation made and the conclusion drawn in the impugned Order passed by the Respondent No.2 and shall make an endeavor to pass an Order with 8 weeks from the date of the Petitioner appearing before the Respondent No.2; (e) it is made clear that all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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