9911796707
TMI Blog2020 (4) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... far as the other two notices viz., 01.03.2019 and 22.04.2019 are concerned, it is the specific case of the petitioner that those notices were not served on the petitioner. It is for the respondent to establish the proof of service. However, it is stated that the respondent is not having acknowledgment or returned post relevant to the notice dated 22.04.2019. Therefore, it is to be construed that no such notice was served on the petitioner. Thus, it is evident that the impugned order was passed without issuing notice to the petitioner or effecting proper service of the same. This Court is of the view that a final opportunity shall be granted to the petitioner so as to enable them to appear and place all the material documents before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, another notice dated 01.03.2019 was issued calling upon the petitioner to file their objections. The petitioner was not aware of the said notice dated 01.03.2019. Subsequently, the impugned order was passed alleging that another final notice dated 22.04.2019 issued to the petitioner was also not responded. It is stated that no such notice dated 22.04.2019 was received by the petitioner. Therefore, the impugned order was passed in violation of principles of natural justice. 3. A counter affidavit is filed by the respondent, wherein, apart from saying other facts and circumstances, it is stated that another notice dated 22.04.2019 was issued to the petitioner as the last chance to produce the documents for the claim of exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ost relevant to the notice dated 22.04.2019. Therefore, it is to be construed that no such notice was served on the petitioner. Thus, it is evident that the impugned order was passed without issuing notice to the petitioner or effecting proper service of the same. At the same time, this Court is not expressing any view on the merits of the claim made by the petitioner seeking for exemption, as it is for them to prove with necessary documents before the Assessing Officer. 7. Considering the fact that the impugned order was passed only on the reason that the petitioner has not filed any reply to the notice dated 22.04.2019, this Court is of the view that a final opportunity shall be granted to the petitioner so as to enable them to appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
