2023 (9) TMI 485

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..... gned assessment proceeding - HELD THAT:- It appears from record that notice of hearing through video conference was fixed at 12.30 p.m. on 22nd December, 2022 and a link was sent on 22nd December, 2022, to the petitioner. But inspite of fixing the time of hearing and providing the link by the Department, no access could be made for video conference and in support of such allegation by the petition .....

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..... er strictly in accordance with law. - THE HON'BLE JUSTICE MD. NIZAMUDDIN Mr. J. P. Khaitan, Sr. Adv. Ms. Sutapa Roy Choudhury, Adv. Ms. Aratrika Roy, Adv. for the petitioner Mr. Aryak Dutt, Adv. Mr. Amit Sharma, Adv. ..for the respondents ORDER The Court: Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 26th December .....

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..... the writ petition showing the blank screen at the time of hearing. Considering the facts and circumstances of the case, as appears from record that admittedly petitioner could not participate in the hearing for the assessment in question for no fault of him, in the interest of Justice, aforesaid impugned order dated 26th December, 2022 is set aside and the matter is remanded back to the assessing .....

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