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TMI Blog2019 (9) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... hat all other covers sent by the department to the address shown in the memorandum of appeal were received and only an excerption to the notice sent by the second respondent is disputed. She presses for dismissing the writ petition. The order in Ext.P3 could be set aside as violative of principles of natural justice. Hence Ext.P3 order is set aside - matter is remitted to the second respondent for consideration and disposal in accordance with law - petition allowed by way remand. - WP(C). No. 17387 OF 2019(W) - - - Dated:- 7-8-2019 - MR S. V. BHATTI For The Petitioners : ADVS. SRI. HARISANKAR V. MENON, SMT. MEERA V. MENON AND SMT. K. KRISHNA For The Respondents : SMT. DR. THUSHARA JAMES -G. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant did not turn up for hearing though the case was posted for several occasions. Also the final notice sent to the appellant was returned with the endorsement closed so returned . So this authority is constrained to dispose the case. In the circumstances, the case is decided on the basis of merits. 3. The counsel submits that the second respondent ought to have sent notice to the place where the petitioner is actually doing business but not to the old address. It is further stated that the issue is dealt with under Section 25(1) of the Act for the assessment year 2012-2013 and by referring to old address the order in appeal is made. He requests for an opportunity of personal hearing before the second respondent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... introductory part of Ext.P3 order which is excerpted goes to show that the petitioner is not heard while disposing of Ext.P3 appeal. The petitioner refers to Ext.P4 cancellation order issued under the Act. Therefore the address shown in Ext.P2 appeal could not be treated as the address for communication of notice on the petitioner while hearing and disposing of Ext.P2 appeal. In other words, the petitioner, referred to the date of cancellation i.e. 3.7.2015, cannot be presumed to be doing business at the address shown in Ext.P2 appeal. The reason that in spite of affording opportunity, the petitioner did not produce books of account is untenable is liable to be set aside. It is further contended by her that all other covers sent by the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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