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TMI Blog2024 (2) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... for presenting his reply and making his submissions in person. HELD THAT:- Upon a perusal of the documents, it appears that though the matter was fixed for March 10, 2021 but no order was passed by the officer concerned on that date. In fact, the matter was posted for a subsequent date wherein no notice was given to the assessee. The documents reveal that on March 10, 2021 there was no noting w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the officer concerned to issue notice for hearing to the petitioner and hear out the matter within a period of two months from date. - Hon'ble Shekhar B. Saraf, J. For the Petitioner : Suyash Agarwal, Ankur Agarwal For the Respondent : Gaurav Mahajan, Ashish Agarwal ORDER HON'BLE SHEKHAR B. SARAF, J. 1. This is a petition under Article 226 of the Constitutio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the petitioner could not appear on that particular date and was also unable to file any application for adjournment. He, however, submits that the order was not passed on March 10, 2021 and another date was fixed by the Department for March 16, 2021. On March 16, 2021, there appears to be a noting on the file that indicates that the revision application of the assessee under Section 264 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Upon a perusal of the documents, it appears that though the matter was fixed for March 10, 2021 but no order was passed by the officer concerned on that date. In fact, the matter was posted for a subsequent date wherein no notice was given to the assessee. The documents reveal that on March 10, 2021 there was no noting whatsoever done by the officer concerned. In fact, it was not even noted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given to the officer concerned to issue notice for hearing to the petitioner and hear out the matter within a period of two months from date. I make it clear that no adjournment shall be granted to the petitioner and her non participation shall entitle the officer concerned to pass an ex-parte order. The entire process should be completed within a period of three months from date. 8. The writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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