2025 (12) TMI 317

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....r : Mr. Satendra Kumar and Mr. Pragyanshu Pandey, Advs. For the Respondent : Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv. for R-3. JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. This matter is being taken up today, as 25th November 2025 was declared a holiday on account of 'Guru Tegh Bahadur's Martyrdom Day'. 3. The present petition ....

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....pugned OIO was passed on 23rd August, 2024 itself i.e, within a period of one week after the issuance of the SCN. 6. In terms of the impugned OIO, tax demand of Rs. 3,36,42,865/- was confirmed against the Petitioner. Thereafter, an appeal was filed by the Petitioner on 21st December, 2024 and a notice of personal hearing was served upon the Petitioner on 29th April, 2024 for a hearing on 30th A....

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....fore the Commissioner Appeals but a hearing was fixed for uploading of the order. Such a practice is inexplicable and deserves to be re-looked at as no useful purpose is served by giving a personal hearing for the purpose of uploading an order. 13. In the appeal, the Petitioner ought to have been afforded a personal hearing. 14. Accordingly, the impugned OIA is set aside. The delay, if any, ....