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TMI Blog2018 (8) TMI 1821X X X X Extracts X X X X X X X X Extracts X X X X ..... 18. In the Ext.P2, there is a specific direction: the petitioner should appear before the assessing authority within one month and place evidence to establish its defence. But the petitioner neglected. True, the petitioner s plea of communication gap is evasive. Further, the assessing authority, too, issued a notice on 11.05.2018, requiring the petitioner to appear and place evidence. Only th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed the appeal in part and directed the petitioner to produce evidence before the assessing authority. In fact, a part of the order reads thus: .... In the result the appeal is allowed in part and the assessing authority is directed to modify the assessment as directed above. It is made clear that the appellant shall appear and produce evidence before the assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el submits that there was a communication gap and that the petitioner could not produce the evidence before the assessing authority, on time. Faced with the question of alternative remedy, he submits that without evidence on record the petitioner's filing a second appeal yields no result. According to him, the petitioner's entire case depends on the records it wanted to produce. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce. Only thus did the authority pass the Ext.P3 order on 16.05.2018. It is the petitioner's plea that if one more opportunity is given, the petitioner could demonstrate before the assessing authority how the impugned assessment proceedings could not be sustained. 8. Though this Court cannot appreciate the petitioner's indolent attitude, it may serve the interest of justice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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