9911796707
TMI Blog2021 (6) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee - HELD THAT:- No time was granted by the authority and it is understood by the learned counsel appearing for the petitioner that the petitioner and the respondent officer were in touch telephonically with the further requirements that were sought for by the Assessing Officer to complete the assessment - The consultant of the petitioner was affected by COVID-19, as a result that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal hearing to put forth its case - petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ny at that juncture, bearing in mind the COVID-19 pandemic, 15 days additional time may be granted by the officer in order to enable them to file further particulars. 3. No time was granted by the authority and I am given to understand by the learned counsel appearing for the petitioner that the petitioner and the respondent officer were in touch telephonically with the further requirements that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the petitioner has not been heard in person, I am of the view that the impugned order has been passed in violation of principles of natural justice and without affording adequate opportunity of personal hearing to put forth its case. The impugned order is thus set aside. 6. Normally, I would incline to fix the date of hearing to enable the petitioner and the Assessing Officer to take forward th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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