for a hearing. It is the stand of the 3rd respondent that, thereafter the petitioner did not appear for any hearing and it was under those circumstances, that he passed Ext.P1 order. On a perusal of Ext.P1 order however, it is seen that after the hearing that was given to the petitioner in February, 2013, when the petitioner had sought for an adjournment, there was no intimation given to the petitioner either refusing the request for adjournment or accepting the same. Ext.P1 impugned is dated November, 2015, almost two years after the last date of hearing granted to the petitioner. Under the said circumstances, I am of the view that before passing Ext.P1 penalty order, the 3rd respondent ought to have afforded the petitioner an opportunity of being heard in the matter. Inasmuch as this opportunity wad denied the petitioner, I quash Ext.P1 order and direct the 3rd respondent to pass fresh orders in relation to the petitioner for the assessment year in question. To enable the 3rd respondent to do so, I direct the petitioner to appear before the 3rd respondent at his Office at 11 AM on 04.03.2016. The 3rd respondent shall pass fresh orders as directed, within one month thereafter.
