2014 (10) TMI 197

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..... ooked at in a practical manner. However, the Assessing Officer in the present case cannot be faulted for concluding the proceedings, since the Assessing Officer did not receive the reply and the assessee also did not turn up for availing an opportunity for hearing. But, looking at the practical aspects, it is only proper that Exhibit P4 is set aside only for the reason that the petitioner's object .....

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..... me to file reply. It is submitted that the Assessing Officer had granted the same over telephone. The petitioner, subsequently, filed Exhibit P3 dated 19.04.2014, through e-mail, as is disclosed from Exhibit P3A. Without reference to any of the objections raised, Exhibit P4 order has been passed, which, according to the petitioner, is a gross violation of the principles of natural justice. 3. T .....

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..... gs, since the Assessing Officer did not receive the reply and the assessee also did not turn up for availing an opportunity for hearing. But, looking at the practical aspects, it is only proper that Exhibit P4 is set aside only for the reason that the petitioner's objections were not considered at all; for whatever reasons, even if the Assessing Officer cannot be faulted. 5. In the above ci .....

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