TMI Blog2021 (5) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... t orders and therefore, there was enough time for him to be ready with the case - the petitioner has filed the writ petitions on the 20th day of April, 2021, which is two days before the date of personal hearing and had missed the opportunity of personal hearing and therefore, filing of these writ petitions, is only an abuse of process of this Court. Though this Court is not inclined to accept the contention of the petitioner and finds that only because of the attitude of the petitioner, he lost the opportunity of appearing before the authority for personal hearing, taking into consideration the present pandemic times and taking into consideration that the writ petitions have been filed before the date of personal hearing, the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenged by various persons including the petitioner in W.P(MD)Nos.16466 to 16471 of 2005 and according to him, the said writ petitions are pending even today. 3. According to the petitioner, at various stages, the petitioner has also filed writ petitions before this Court stating that the respondent has not furnished documents. However, the assessment orders came to be passed on 30.11.2010 and that were challenged in W.P(MD)Nos.2351 to 2355 of 2011. According to the petitioner, the respondent did not give opportunity of personal hearing for filing objections and finally, those writ petitions were allowed by this Court by an order dated 25.01.2021 and the relevant portion of the said order is extracted hereunder: 3. The primary conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing notices dated 01.03.2021 were issued to the petitioner and according to the petitioner, the date of personal hearing was fixed on 22.03.2021. The grievance of the petitioner is that though personal hearing notices were dated 01.03.2021, it were served on the petitioner only on 11.03.2021 and thereafter, few days only left for him to attend the personal hearing and therefore, he would state that personal hearing notices were issued to the petitioner without giving proper time to attend the hearing with available records and moreover, for all the five assessment years, personal hearing date was fixed on the same day. 5. Per contra, the learned counsel for the respondent would state that the matter is pending from the year 2001 onw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with available records. 8. It is unfortunate that this matter has been prolonged from the year 2001 onwards and various writ petitions have been filed before this Court and from the year 2001, the petitioner had been litigating the notices and assessment orders and therefore, there was enough time for him to be ready with the case. 9. Furthermore, it is for the respondent to decide how many matters has to be heard on a particular day. For the five cases, though the petitioner has been given opportunity by different notices to appear on the same date for personal hearing, the petitioner has come forward with the present writ petitions stating that amble time has not been given for him to appear before the authority. 10. It is to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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