TMI Blog2022 (1) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... se who were beyond the limits of the containment zones were not permitted to enter into the containment zones, while those who are inside the containment zones, were not permitted to step out of the containment zones. Thus the admitted service of notice upon the security guard of the petitioner's office building, in the strict sense of the term, cannot be treated as an effective service of notice for the purpose of complying with the directions under Ext.P2 for granting a reasonable opportunity of being heard. Even to move into the office building of the petitioner, there was a restriction in the form of total lockdown in the State. Hence for reasons beyond the control of the petitioner, there was a failure to grant a reasonable oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r were working from home. The learned counsel for the petitioner contends that, though in the strict sense there was a service of notice, in reality and for all practical purposes, an effective opportunity of being heard was not made available to the petitioner on account of the peculiar situation that arose due to the Covid-19 pandemic, which prevented petitioner's knowledge of service of notice. 3. Dr. Thushara James, the learned Senior Government Pleader on the other hand, contended that, in Ext.P2 the Tribunal allowed the appeal of the petitioner and remitted the same to the assessing authority for a fresh disposal on the reasoning that if appellant fails to produce the documents before the Assessing Authority within the time lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner in the Mumbai address. As is evident from Ext.P4 and Ext.P5, Mumbai and the entire State of Maharashtra were in complete lockdown from 29.07.2020 till 31.08.2020 and from 31.08.2020 till 30.09.2020. The lockdown was infact extended thereafter also. Further, the concept of work from home was also promoted thereafter. The assessment order was issued on 25.11.2020. Thus the service of notice on the petitioner's security guard on 22.09.2020 was at a time when there was a complete lockdown imposed in the State of Maharashtra. The pandemic was at its peak in Mumbai at that time. It was undoubtedly an extraordinary situation that prevailed in the State of Maharashtra, as is evident from Ext.P4, on the date of service of notice. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the form of total lockdown in the State. Hence for reasons beyond the control of the petitioner, there was a failure to grant a reasonable opportunity of being heard, though for no fault of the assessing officer also. 11. In the nature of circumstances in which the petitioner was served with the notice on 22.09.2020, petitioner was in a disadvantaged position and hence this Court finds that there was no effective or reasonable opportunity of being heard granted to the petitioner. 12. Interests of justice demand that petitioner be granted one more opportunity of being heard and to produce the required documents if any, to complete the assessment afresh. 13. To enable such a consideration, I am of the view that Ext.P1 has to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|