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TMI Blog2024 (7) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... d for time - HELD THAT:- It is clear that an opportunity of hearing shall be granted while request is received from the person chargeable with tax or penalty or when any adverse decision is contemplated against such person. When a request for adjournment is made on the ground of illness of the daughter of the assessee, the adjudicating officer has in a hyper-technical manner rejected such request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the consequential demand notice at Annexure-H. 2. It is submitted that during the course of the proceedings, petitioner had requested for time in terms of the request at Annexure-F on the ground that his daughter is suffering from fever and other medical ailments and hence, he was not able to attend the personal hearing scheduled to be held on 22.03.2024. 3. The said request has been declined as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 75 (4) and (5) of the Act reads as hereunder: (4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. (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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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