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TMI Blog2020 (11) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... stay of the operation of the impugned order would be considered by the appellate authority only if 20% of the amount due as per the impugned assessment order is deposited - HELD THAT:- Assessment is based on the best judgment and no notice is addressed to the aforementioned petitioner email ID, this Court is of the considered view that it would be just and reasonable to set aside the impugned Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ADVOCATE) RESPONDENTS (BY SRI. K.V. ARAVIND FOR R1 R2) O R D E R Heard the learned counsel for the petitioner and the learned counsel for the first and the second respondents. 2. The petitioner has impugned the Best Judgment Assessment Order dated 3.12.2019 as per Annexure-A and the corresponding Demand Notice dated 3.12.2019 as per Annexure-B. The short ground canvassed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oid the aforesaid deposit of 20%. Even in this case the petitioner cannot complain of violation of principles of natural justice inasmuch as notice of assessment has been addressed to the petitioner on the email ID that is furnished by the petitioner and if the petitioner has not responded to such notice, he cannot take advantage of his own failure. 4. In the rejoinder, the learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for reconsideration subject to the condition that the petitioner shall deposit 20% of the impugned demand as per the impugned assessment order within a period of two weeks from the date of receipt of a certified copy of this order and informing the authorities on email about such deposit. If the petitioner makes such deposit and informs the concerned authority by email, the assessing authority sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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