TMI Blog2020 (12) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of a registered post on 12.11.2019. Immediately thereafter, he contacted his Tax Consultant, who was at Hyderabad. The Tax Consultant informed him that it is not possible for him to come over from Hyderabad to Proddatur on a day s notice, as he has to adjust his work. So he himself prepared an adjournment letter informing the facts and sought 15 days time for attending the hearing. The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided on or before 15.12.2020 after hearing the petitioner - Petition allowed by way of remand. - W.P.No. 3469 OF 2020 - - - Dated:- 26-11-2020 - Honourable Sri Justice C. Praveen Kumar And Honourable Sri Justice D. Ramesh For the Petitioner : G Narendra Chetty For the Respondent : GP For Commercial Tax AP ORDER:- PER HON BLE SRI JUSTICE C.PRAVEEN KUMAR This Writ Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d pass.. . 2. Though various grounds are raised, learned counsel for the petitioner would submit that the Final cum Hearing Notice, dated 06.11.2019, wherein the petitioner was directed to appear before the Assistant Commissioner (State Tax), Proddatur-I Circle on 13.11.2019, was served on 12.11.2019 and the order came to be passed even before the closing hours of 13.11.2019. In other wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter, he contacted his Tax Consultant, who was at Hyderabad. The Tax Consultant informed him that it is not possible for him to come over from Hyderabad to Proddatur on a day s notice, as he has to adjust his work. So he himself prepared an adjournment letter informing the facts and sought 15 days time for attending the hearing. The petitioner went to the office of respondent No.1 on 13.11.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e well before the concerned authority, more so, having regard to the background in which he is placed. Hence, the order under challenge is set aside and the matter is remanded back to the authority with a direction that the same shall be decided on or before 15.12.2020 after hearing the petitioner. It is needless to mention that no fresh notice shall be issued to the petitioner intimating the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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