Reason of Daughter’s Marriage Adduced for Adjournment was Genuine; HC Directed to Hear Appeal

Case Details: Swaraj Equipment (P.) Ltd. v. Commissioner (Appeals II) - [2023] 151 taxmann.com 227 (Madras)

Judiciary and Counsel Details

• • Dr Anita Sumanth, J.
  • P. Rajkumar for the Petitioner.
  • R. Hemalatha for the Respondent.

Facts of the Case

In the instant case, the writ petition was filed by the petitioner to challenge the order of Appellate Authority on ground that opportunity for personal hearing was not granted. However, the department contended that personal hearing was granted twice but the petitioner sought adjournment.

High Court Held

The Honorable High Court noted that the personal hearing was fixed on 06.01.2023 and re-fixed on 08.02.2023 and on both occasions, only adjournment was sought by the petitioner. The Court observed that the reason of marriage reception of daughter which was mentioned in letter seeking adjournment was genuine and the officer ought to have taken note of and re-scheduled date of hearing. Therefore, the Court set aside the impugned order and Appellate Authority was directed to hear petitioner and appeal was restored.