TMI Blog2017 (5) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... be a reasonable opportunity that is provided to the petitioner, as it is stated by the petitioner that the matter is of complex nature and it would be reasonable on behalf of the respondent to grant some more time. As in the case of SAHARA INDIA (2008 (4) TMI 4 - Supreme Court ) observed that an order under Section 142(2A) entail civil consequences, even after the obligation to pay auditor’s fees and incidental expenses has been taken over by the Central Government, and therefore the rule of audi alteram partem, is required to be observed and assessee has to be provided a reasonable opportunity of being heard. In the light of the above judgment, it is very clear that unless the aggrieved party is provided fullest opportunity in complia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015, i.e. within two days from the date of issuance of notice. It would be practically impossible for the petitioner to answer or to prepare, since issue involved is of complex nature. The object of issuance of notice is to provide a reasonable opportunity and not just an opportunity by providing time to the petitioner to appear within three days from the date of issuance of the notice. Hence, the learned counsel submits to set aside the Notice Annexure-AC dated 20th March 2015 and pass appropriate order directing the respondents to provide a reasonable opportunity to the petitioner as provided under proviso to Section 142(2A) of the Act. The learned counsel for the petitioner places reliance on the judgment of Hon'ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to appear on 23rd March 2015. In that case, the petitioner is left with only two days for preparing itself for answer. Since, 20th March 2015 is the date on which the communication addressed and the petitioner to report before the respondent on 23rd March, 2015, the petitioner was left with only two days, i.e. 21st and 22nd March, 2015 to get itself prepared. That cannot be said to be a reasonable opportunity that is provided to the petitioner, as it is stated by the petitioner that the matter is of complex nature and it would be reasonable on behalf of the respondent to grant some more time. The Hon'ble Supreme Court in the case of SAHARA INDIA (supra) has observed that an order under Section 142(2A) of the Act entail civil consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
