9911796707
TMI Blog2023 (11) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... quest made by the petitioner for adjournment has not been brought to the notice of the respondent - HELD THAT:- As seen from the screenshot produced by the petitioner of the typed set of papers, he made a request to the respondent, seeking 15 to 20 days time for gathering certain documents in support of his appeal. When the petitioner made a request electronically though e-Filing portal of the Department, it is deemed his request is brought to the notice of the respondent. Therefore, the submission made by respondent that the petitioner's request was not properly brought to the notice of the respondent cannot be accepted. Since the impugned order is passed without giving opportunity to the petitioner to produce the documents in suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of his appeal. The petitioner made an adjournment request through e-Filing portal of the respondent Department on 16.05.2023. In his adjournment request, the petitioner had stated that he required 15 to 20 days time for submitting certain documents. The impugned order was passed on 25.05.2023, without considering the request made by the petitioner on 16.05.2023 through e-Filing portal of the respondent Department. The impugned order passed by the respondent reads as follows; 4. The email id [email protected] was given in the Form No.35 filed by the appellant for communication. Notices of hearing under Section 250 of the Act were issued to the appellant on this email id on 18.10.2019, 08.11.2019 and 06.01.2021 vide wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is seen from the screenshot produced by the petitioner in Page No. 74 of the typed set of papers, he made a request to the respondent, seeking 15 to 20 days time for gathering certain documents in support of his appeal. When the petitioner made a request electronically though e-Filing portal of the Department, it is deemed his request is brought to the notice of the respondent. Therefore, the submission made by the learned counsel for the respondent that the petitioner's request was not properly brought to the notice of the respondent cannot be accepted. Since the impugned order is passed without giving opportunity to the petitioner to produce the documents in support of his appeal as requested by him, the same is set aside. The matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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