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TMI Blog2021 (10) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... ai and 22/05/2021 and 23/05/2021 were holidays. Therefore, even with a superhuman effort, Petitioner would not have been able to file the huge number of documents called for in the short period granted and therefore, passing of the Assessment Order without granting sufficient time to Petitioner is certainly violative of the principles of natural justice. We are inclined to quash the Assessment Order dated 25/05/2021 which we hereby do. The matter is remanded for de novo consideration. Dr. Shivaram states that response to the notice issued on 20/05/2021 will be filed within 2 weeks from today. Statement accepted. AO may consider the submissions made by Petitioner along with the documents and pass such order as he deems fit in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p to 25/05/2021 was granted and it was an unreasonably short time. Dr. Shivaram submitted that the documents sought included details with respect to advances from customers above ₹ 9 Lakhs including letter confirmation, copy of invoices, bank statement highlighting receipt of advances etc., bank books and bank account statements, item-wise stock register, month-wise stock movement summary, details of all sales and purchases of parties above ₹ 5 Lakhs along with their ledgers, corresponding purchase invoices, delivery challan copy / import documents, stock register in Excel format and reconciliation with monthly purchases and sales made, details of bad debts etc. Dr. Shivaram stated that Petitioner would have required minimum one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, passing of the Assessment Order without granting sufficient time to Petitioner is certainly violative of the principles of natural justice. We are inclined to quash the Assessment Order dated 25/05/2021 which we hereby do. The matter is remanded for de novo consideration. 5. Dr. Shivaram states that response to the notice issued on 20/05/2021 will be filed within 2 weeks from today. Statement accepted. 6. The Assessing Officer may consider the submissions made by Petitioner along with the documents and pass such order as he deems fit in accordance with law after giving a personal hearing to the Petitioner in accordance with the Rules. 7. We also clarify that we have not made any observation on the merits of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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