9911796707
TMI Blog2024 (5) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... three adjournments. Adjournment is not a right. Said provisions empowers the proper officer to grant upto three adjournments, if sufficient cause is shown. It would be dependent on the facts of each case whether sufficient cause has been shown or not for exercise of the discretion to adjourn. In the present case, it is noticed that the order is a cryptic order and a prayer is made on behalf of petitioner for one opportunity to file reply, accordingly the impugned order dated 19.12.2023 is set aside and the show cause notice is remitted to the proper officer for re-adjudication - Petitioner shall file a reply to the Show Cause Notice within a period of 30 days from today. Thereafter, the Proper Officer shall re-adjudicate the Show Cause Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e further submits that a reminder dated 12.12.2023 was issued to the Petitioner providing a final opportunity for personal hearing. Pursuant to the said reminder, Petitioner had replied to the reminder on 18.12.2023 seeking time to furnish reply and time to appear for personal hearing. However, the impugned order dated 19.12.2023 does not take into consideration the request submitted by the Petitioner for extension of time and is a cryptic order. 5. The impugned order dated 19.12.2023 after recording the narration, records that a demand as ex-parte is created. It states And whereas, it is noticed that the Taxpayer filed reply but the reply does not consist any explanation of show cause notice nor supported with any documents in this regards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows: Section 75(5): The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing: Provided that no such adjournment shall be granted for more than three times to a person during the proceedings. 9. Section 75(5) of the Act stipulates that, if sufficient cause is shown, the proper officer shall adjourn the hearing, however, not more than three adjournments may be granted. 10. Though in terms of Section 75(5) of the Act three adjournments maybe granted, it is not mandatory for the proper officer to grant three adjournments. Adjournment is not a right. Said provisions empowers the proper officer to grant upto three ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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