Order Overturned Due to Ignored Adjournment Request; Case Remanded for New Review with Document Submission Timeline.

The court set aside the order disallowing expenses due to the respondent's failure to consider the petitioner's electronically submitted adjournment request. The case was remanded for fresh consideration, instructing the petitioner to submit all supporting documents within a week. The respondent was directed to issue a new order within twelve weeks. The writ petition was disposed of with no costs, and related petitions were closed.

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Issues:
The petitioner challenged an order for not considering adjournment request.

Summary:

The petitioner filed an appeal against the Assessing Officer's order disallowing expenses. The petitioner requested an adjournment for 15 to 20 days to submit certain documents, but the order was passed without considering this request. The respondent claimed that multiple notices were sent to the petitioner, who failed to respond. However, the petitioner provided evidence of the adjournment request made through the e-Filing portal, which was not considered by the respondent. The court found that since the petitioner's request was made electronically, it should have been considered, and the order was set aside. The matter was remanded to the respondent for fresh consideration, with the petitioner instructed to submit all supporting documents within a week. The respondent was directed to issue a new order within twelve weeks. The writ petition was disposed of with no costs, and related petitions were closed.

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