9911796707
TMI Blog2021 (4) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... he show cause notice, sent through email, has been taken note of and responded to by the petitioner. Learned Senior Standing Counsel today confirms, on a perusal of the records, that there is nothing in the record to indicate that the proposals in the show cause notice had been discussed in the course of hearing on 12.12.2019. The benefit of doubt, in the above circumstances, should be extended to the petitioner. It is also admitted that the show cause notice has been received by the petitioner on the date of hearing and beyond the time of hearing. The impugned order is also passed on the same date of hearing proposed in the show cause notice, i.e., 16.12.2019. The impugned order is set aside. Since the assessments are now to be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount, seeing as the show cause notice has been served by e-mail as well. 5. On the basis of the rival contentions as above, I have recorded vide order dated 09.02.2021, as follows: ' Heard Mr.J.Harikrishna, learned counsel for the petitioner and Mrs.Hema Muralikrishnan, learned Senior Standing Counsel for the respondent. 2. This is a case where the petitioner has not filed a return of income and the proposal for assessment refers to certain bank transactions involving specified bank notes during the demonetization period which are proposed to be brought to tax. No doubt, the petitioner has been tardy in its responses to various notices and communications. However, the show cause notice issued by the respondent is dated 11.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid proposals, that it could be assumed that the show cause notice, sent through email, has been taken note of and responded to by the petitioner. 7. Learned Senior Standing Counsel today confirms, on a perusal of the records, that there is nothing in the record to indicate that the proposals in the show cause notice had been discussed in the course of hearing on 12.12.2019. 8. The benefit of doubt, in the above circumstances, should be extended to the petitioner. It is also admitted that the show cause notice has been received by the petitioner on the date of hearing and beyond the time of hearing. The impugned order is also passed on the same date of hearing proposed in the show cause notice, i.e., 16.12.2019. 9. In the li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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