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2023 (11) TMI 35 - MADRAS HIGH COURTRequest of the petitioner for adjournment not been considered - respondent submits that several notices were issued to the petitioner from 2020 onwards, but he failed to respond to all the notices - ld' counsel further submits that the request 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 support of his appeal as requested by him, the same is set aside. The matter is remanded back to the file of the respondent for fresh consideration by giving sufficient opportunity to the petitioner. Petitioner is directed to submit all the documents in support of his appeal before the respondent within a period of one week from the date of receipt of a copy of this order. The respondent is directed to pass fresh order on consideration of the materials submitted by the petitioner within a period of twelve weeks from the date of submission of the documents by the petitioner.
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