9911796707
TMI Blog2020 (1) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... rejudice or harm would be caused to the respondent. Further, the impugned order had not been signed by the respondent, when the information was uploaded by the petitioner. The impugned order passed in a hurried manner is unsustainable is liable to be quashed. In the light of the above discussion, the impugned order dated 24.12.2019 passed by the respondent is hereby set aside and the case is remitted back to the respondent to pass a fresh speaking order within thirty days from the date of a receipt of copy of this order. The respondent shall fix a personal hearing for the said proceedings before passing orders. While passing fresh orders, the respondent shall take into consideration the reply and the documents filed by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome Tax Act was issued to the petitioner on 18.12.2019. As per the notice, a hearing was fixed on 20.12.2019 at 11.00AM. However, the petitioner did not submit his reply within two days from 18.12.2019. However, on the following day i.e, on 21.12.2019 yet another notice was issued which was in the nature of reminder wherein a final opportunity was given to the petitioner to file reply on or before 23.12.2019 before 5.00 pm. 4. Meanwhile, on 24.12.2019, the petitioner collated the information that was called for in terms of the notice dated 18.12.2019 running to several pages in the format prescribed in the said notice and sent it. However, on 24.12.2019, the impugned order was passed by the respondent ignoring the documents filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered the arguments of the learned counsel for the petitioner and the learned counsel for the respondent. 9. In this case, notice for scrutiny assessment was issued on 21.09.2018 under Section 143(2) of the Income Tax Act, followed a notice dated 21.08.2019 under Section 142(1) of the Act. Further reminder was sent to the petitioner on 11.11.2019. However, the petitioner failed to appear or furnish the required details. Under these circumstance, another notice dated 29.11.2019 was issued to the petitioner to show cause as to why the assessment should not be completed with under Section 144 of the Income Tax Act. 10. Thereafter, the petitioner attempted to furnish the details which were found to be insufficient, therefore, anoth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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