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TMI Blog2022 (3) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... d the order of assessment. The learned Judge, taking note of the facts, has rightly directed the appellant to assail the order of the assessing officer by filing an appeal to the appellate authority. There are no reason to interfere with such a direction issued by the learned Judge - appeal dismissed. - WA.No.510 of 2022 And CMP.No.3669 of 2022 - - - Dated:- 11-3-2022 - Honourable Mr. Justice R. Mahadevan And Honourable Mr. Justice J.Sathya Narayana Prasad For the Appellant : Mr. Adithya Reddy For the Respondent : Mr. V. Prashanth Kiran Government Advocate (Taxes) JUDGMENT R.MAHADEVAN, J. The appellant has come forward with this intra-court appeal questioning the validity and correctness of the order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the years 2013-14 and 2014-15. The appellant replied to the said notice on 10.11.2017 and thereafter, no further action has been taken till 13.07.2021. While so, after lapse of more than three years, another show cause notice dated 13.07.2021 was issued on the same ground and thereafter, the assessment orders were passed on 09.08.2021. 3. It is the further case of the appellant that there was mismatch between details furnished by them and the details available in the departmental website. But the assessing officer, without conducting any enquiry, passed the orders of assessment on 09.08.2021. Therefore, challenging the assessment orders dated 09.08.2021, the appellant filed W.P. Nos. 25393 and 25394 of 2021 before this Court. However, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice was in excess of jurisdiction, by examination of jurisdictional facts, which led to issuance of show cause notice' 5. It is his further contention that when the second show cause notice dated 13.07.2021 was issued, COVID 19 lockdown was in force in the State of Tamil Nadu. The lockdown imposed by the State restricted the number of working staff in the appellant firm for various activities, including their business activity, thus, the functioning of appellant's office was disrupted. While so, the appellant could not submit their reply to the second show cause notice dated 13.7.2021 within the stipulated time. The reply submitted by the appellant on 10.11.2017 to the first show cause notice dated 06.10.2017 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ows that the appellant has no interest in availing the opportunity of personal hearing. Apart from that, there was no explanation given by the appellant as to why they did not choose to file the writ petition on an earlier occasion when the first show cause notice was issued on 06.10.2017. In any event, taking note of the above facts, the learned Judge has rightly dismissed the writ petition granting liberty to the appellant to workout their remedy before the Appellate Commissioner. The learned Government Advocate therefore prays for dismissal of this writ appeal. 8. Heard the learned counsel appearing on either side and perused the materials placed before this Court. It is seen from the records that before passing the order of assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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