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TMI Blog2021 (5) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... der, after giving an opportunity to the petitioner, to respond to the show-cause notice cum draft assessment order dated 02.04.2021. To hasten the proceedings, it has been suggested by Mr. Agarwal that the petitioner can proceed to file a response immediately, and submit the same with the assessing officer. It is directed accordingly. The petitioner will file its response within two weeks of receipt of a copy of this order. The concerned assessing officer will grant a personal hearing to the authorized representative of the petitioner, albeit, via the videoconferencing mechanism - W.P.(C) 4988/2021 and CM APPL. 15291/2021 - - - Dated:- 12-5-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE TALWANT SINGH Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment order was passed on 12.04.2021 in disregard of the request made for accommodation by the petitioner. 4. A perusal of the impugned assessment order dated 12.04.2021, inter alia, discloses that the assessing officer has proceeded on the basis that there was no response given by the petitioner-assessee to the aforesaid show cause notice. There is no reference, it appears, in the impugned assessment order to the fact that a request for accommodation was made. 5. On being queried, Mr. Jain says that no communication had been sent by the revenue to the petitioner-assessee till 19.04.2021 that its request for accommodation had been declined. 6. Issue notice to the respondents. 7. Mr. Farman Ali accepts service on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought was only till 19.04.2021. 3.4 It is, therefore, Mr. Jain s submission that the assessing officer proceeded to pass the impugned assessment order, without dealing with the request, for accommodation. 4. We may note that no counter-affidavit has been filed on behalf of the respondents. 5. Having heard learned counsel for the parties and perused the record, we are inclined to allow the writ petition as, according to us, once a request for accommodation was made, it was incumbent upon the assessing officer to deal with the same, and thereafter, take next steps in the matter, albeit, as per law. 6. Therefore, the petitioner, to our minds, is correct, in submitting that no opportunity was given to respond to the show-cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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