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TMI Blog2019 (9) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ee has sought for time to file their objection through their letter dated 15.03.2019. Such communication was also received by the Assessing Officer, as found in the impugned order itself. If that be the case, the Assessing Officer is not justified in proceeding to pass the assessment orders without informing the assessee as to whether their request for time to submit their reply has been accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ajan For the Respondents : Mr.M.Hariharan Additional Government Pleader (T) COMMON ORDER The present writ petitions are filed challenging the orders of assessment passed in respect of assessment years 2012-13 to 2016-17. 2.The case of the petitioner is that the impugned assessment orders were passed in violation of principles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t years. It is further seen that on receipt of such notices, the assessee through their letters dated 15.03.2019, requested the Assessing Officer to give them time upto 15th April 2019 for submission of reply by stating that they need to collect more data to justify their time and that they are also preparing GSTR2A reconciliation against their input credit taken in monthly return. It is seen that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their objection through their letter dated 15.03.2019. Such communication was also received by the Assessing Officer, as found in the impugned order itself. If that be the case, the Assessing Officer is not justified in proceeding to pass the assessment orders without informing the assessee as to whether their request for time to submit their reply has been accepted or rejected. In both events, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the matter needs to go back to the Assessing Officer to redo the assessment once again on merits and in accordance with law after getting objection from the petitioner. 8. Accordingly, these writ petitions are allowed and the impugned orders are set aside and the matter is remitted back to the Assessing Officer to redo the assessment after receiving the reply from the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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