9911796707
TMI Blog2022 (2) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... as sought for by the respondents. It is clear that on account of the inability and omission on the part of the petitioner to file his objections and produce documents etc., due to bonafide reasons, unavoidable circumstances and sufficient cause, the respondents have proceeded to pass the ex-parte impugned order, which deserves to be set aside and the matter be remitted back to the respondents for reconsideration afresh after giving one more opportunity to the petitioner. - WRIT PETITION No.22494 OF 2021 (T-IT) - - - Dated:- 23-12-2021 - THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR PETITIONER: SRI T.SURYANARAYANA, SENIOR COUNSEL AND SMT.TANMAYEE RAJKUMAR, ADVOCATES RESPONDENT: SRI K.V.ARAVIND, ADVOCATE ORDER In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oidable circumstances and sufficient cause, since the petitioner had no knowledge or information about the notices sent to the defunct / inoperative email address, the respondents have proceeded to pass the impugned ex-parte assessment order, which is violative of principles of natural justice. (i) It is further submitted that the petitioner had no knowledge even about the impugned assessment order dated 19.04.2021 and the petitioner came to know about the proceedings and the impugned order only subsequently in November 2021, when he received a phone call from an official of the respondents, pursuant to which, the petitioner has filed the present petition. (ii) It is therefore contended that the impugned assessment order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 6. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) The impugned assessment order dated 19.04.2021 at Annexures-D; the impugned Demand notice dated 19.04.2021 at Annexure-E; the impugned notice for penalty dated 19.04.2021 at Annexure-F; the impugned notice for penalty dated 15.04.2021 at Annexure-G and the impugned notice for penalty dated 19.04.2021 at Annexure-H, all issued by the 1st respondent are hereby quashed. (iii) The matter is remitted back to respondent No.1 Assessment Officer for re-consideration afresh and by affording an opportunity to the petitioner to file objections and documents by giving him personal hearing in the matter in accordance with law. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
