Manoj Kiron Kumar Lulla Vs Assessment Unit (Madras High Court)
Madras High Court held that in case of genuine reason, extension of time to file the reply should be granted. Accordingly, since the order was passed without granting extension the same is held to have been passed in violation of principles of natural justice.
Facts- This writ petition has been filed challenging the impugned assessment order dated 10.03.2025 passed by the 1st respondent.
The petitioner submits that the show cause notice was issued by the 1strespondent on 16.02.2025 directing to file the reply on or before 21.02.2025. At that time, the Authorized Representative of the petitioner was hospitalized, due to which the petitioner was unable to collect all the supporting documents. Hence, on 21.02.2025, the petitioner had sought for adjournment till 08.03.2025. However, the respondent had granted time for filing the reply only up to 27.02.2025. Once again, a request was made by the petitioner for further extension of time till 08.03.2025. At this juncture, an intimation was issued by the respondent on 02.03.2025, whereby it was intimated to the petitioner that the personal hearing was scheduled to be held on 03.03.2025, i.e., the very next day. On 03.03.2025, the petitioner was unable to appear before the respondent either through VC or physically and hence, they filed a response requesting the 1st respondent to adjourn the date of personal hearing. However, the same was not granted by the respondent. Under these circumstances, the impugned order came to be passed on 10.03.2025.
