9911796707
TMI Blog2023 (10) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... and though the assessee should also been be vigilant and diligent about its legal rights after all it is a company having service of tax professional and experts but still in the interest of justice and in view of the statement made by the petitioner that petitioner is ready and willing to pay a cost of Rs.5 lakhs to the authority concerned for condonation of delay in filing the appeal before the first appellate authority, the impugned orders of the appellate authority dated 20th April, 2023 are set aside. Since the impugned adjudication orders were passed ex partee may be due to lapse or fault on the part of the petitioner s tax consultant, matter should be remanded back to the adjudicating authority concerned, accordingly, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l id for communication of any information was that of your petitioner s tax consultant. As a result, all communications with regrd to the aforesaid demand proceedings under Section 73 of the Act were communicated to the said email id. Your petitioner submits that the consultant did not take cognizance of the purported show cause notices dated February 01, 2022, due to which your petitioner were not made aware of the same. Your petitioner states that a reminder notice was issued on March 05, 2022, which also remained unnoticed due to the inadvertent error of your petitioner s tax consultant. As a result, in absence of any response to the purported aforesaid show cause notices dated February 01, 2022, respondent no.2 passed the corresponding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner became aware of the purported orders dated March 12, 2022 only on January 30, 2023. Mr. Siddiqui, learned Additional Government Pleader opposes this writ petition on the ground of inordinate delay in filing the appeal and justifying the order of the appellate authority and further submits that huge revenue is involved and the tax due amounts to about Rs.14 crores and that the petitioner is not an individual, it is a company. Considering the facts and circumstances of the case and the specific averments made in the writ petition in paragraphs 8 and 9 of the writ petition to show bona fide of the petitioner company and in the interest of natural justice and that the impugned adjudication order was passed ex parte and that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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