NATIONAL TIMBERS BUILDING Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) PETITIONER is an assessee under the Income Tax Act for the assessment year 2001-2002. The return ought to have been filed by the petitioner on or before 31.10.1999. However, the return was filed only on 04.05.2001. Thereafter, the petitioner filed an application under Section 119(2)(b), seeking condonation of delay in making refund claim. On the application for condonation of delay, Ext.P2 notice was issued affording the petitioner an opportunity for hearing. However, the petitioner did not appear for hearing. Therefore, the second respondent passed Ext.P3 order rejecting the application made by the petitioner. It is challenging Ext.P3, the writ petition has been filed.

(2.) ACCORDING to the petitioner, on receipt of the notice, his authorized representative had sought an adjournment and that the representative was informed that a fresh hearing notice would be issued. It is stated that however without issuing any notice, the order in question was passed.