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TMI Blog2018 (12) TMI 1695X X X X Extracts X X X X X X X X Extracts X X X X ..... in the light of the averments made in the affidavit, the objection to the belated filing of the writ petition, need not be put against the petitioner. There was no communication after filing of the 501 certificates either to the petitioner or to his authorized representative - petitioner deserves one more opportunity. Matter remanded back for re-hearing - petition allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23. 12. 2016 is shown at serial No. 6 in the reference column. Admittedly, the dealer submitted a reply on 29. 12. 2016 seeking one month s time to submit a response. 4. Though the petitioner does not appear to have submitted a reply to the show cause notice, he has admittedly filed Form 501 certificates through the authorized representative. The impugned order itself makes a menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kept quite after receipt of the impugned order for more than 20 months, cannot raise a hue and cry. 6. We have carefully considered the above submissions. 7. Insofar as the delay on the part of the petitioner in coming to Court is concerned, it is seen that the postal acknowledgment card contains a signature of someone in Telugu. The initial of the person is given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. 10. Once the second aspect of the matter is cleared, it can be seen from the order of assessment that no independent opportunity of personal hearing was granted. As a matter of fact, it is not as though the petitioner was completely evasive. In response to the show cause notice dated 23. 12. 2016, the petitioner filed a reply on 29. 12. 2016 itself seeking more time. Thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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