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2016 (12) TMI 1069

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..... therefore petitioner submitted Ext.P4 application seeking adjournment. In Ext.P4, the counsel also sought for time to post the hearing by another week. It seems that the officer did not take note of Ext.P4 and had proceeded to pass the impugned order - whether there is any violation of principles of natural justice or rather one more opportunity should be granted to the petitioner to contest the m .....

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..... 2. Petitioner is a Co-operative Bank who had been served with show cause notice dated 6/1/2014. Petitioner submitted reply to the notice and appeared for hearing. However, when the case was posted on 16/12/2015, counsel could not appear on account of which the assessment order had been passed. 3. The main contention urged by the petitioner is that petitioner has enough documents to substantia .....

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..... arned counsel for the respondents places reliance on para 17 of the impugned order, which reads as under:- 17. Accordingly, the bank was granted personal hearing to appear on 6.1.2015, 7.1.2015, 8.1.2015, 26.11.2015 and 8.12.2015. Dr.K.P.Pradeep, a person authorized by the bank appeared for the personal hearing on 8.12.2015. He requested for an adjournment of the case to 16.12.2015. Though th .....

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..... ank. But thereafter, no notice was received regarding the posting date. However, counsel had offered to appear on 16/12/2015, but, on account of certain personal reasons, counsel could not appear in the matter and therefore petitioner submitted Ext.P4 application seeking adjournment. In Ext.P4, the counsel also sought for time to post the hearing by another week. It seems that the officer did not .....

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