2025 (9) TMI 800

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.... For the Petitioner : Ms. S. Abirami for Mr.N.V.Balaji For the Respondents : Mr. C. Harsha Raj Special Government Pleader ORDER Heard Ms.S.Abirami, learned counsel appearing for the petitioner and Mr.C.Harsha Raj, learned Special Government Pleader, who takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself....

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....rder passed by the first respondent and rejection order of Appeal passed by the second respondent, the petitioner has filed this Writ Petition. 3.1 The learned counsel would submit that the reason for the delay in filing the Appeal is neither wilful nor wanton but due to the fact that the assessment order passed by the first respondent was an ex parte order, as, no personal hearing opportunity wa....

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....n due considerations to the submissions made on either side and perused the materials available on record. 6. In the case on hand, it is seen that aggrieved by the assessment order passed by the first respondent/Assessing Officer dated 18.02.2025, the petitioner preferred an Appeal before the Appellate Authority/second respondent, however, in preferring such Appeal, there was a delay much beyond ....

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....tion of delay, dismissed the Appeal. 6.1 Thus, this Court, in the light of the aforesaid facts of the case and in the interest of justice, is inclined to grant one more opportunity to the petitioner to put forth their case before the Appellate Authority by condoning the delay, as the reasons assigned by the petitioner for the delay appears to be genuine. Accordingly, this Court is inclined to pas....