9911796707
TMI Blog2024 (1) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... to ILDP for approval, which culminated in passing the final assessment order on 07.12.2022, by recording, as if the petitioner has not filed her reply. Thus, considering the fact that the reply filed by the petitioner got reflected in ITBA only after the assessment proposal was sent to ILDP for approval, the respondent-Department has not considered the petitioner's reply while passing the impugned order dated 07.01.2022. Apart from non consideration of the reply filed by the petitioner, it is the grievance of the petitioner that the impugned order came to be passed on 07.12.2022 without granting an opportunity of personal hearing to the petitioner. Therefore, this Court is of the view that the impugned order is not sustainable not on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or before 01.12.2022 at 13:19 hours and though the petitioner has filed her reply on 01.12.2022, in the impugned order dated 07.12.2022, in paragraph 12, it has been stated that the petitioner has not filed any reply. Further, the learned counsel contended that no opportunity of personal hearing was provided to the petitioner before passing the impugned order. Therefore, the petitioner submitted that without considering the reply filed by the petitioner and without providing any opportunity of personal hearing, the impugned order came to be passed and hence the same is liable to be set aside. 3 . Per contra, the learned Senior Standing Counsel appearing for the respondent drew the attention of this Court to para No.7 of the counter af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner has not filed her reply. Thus, considering the fact that the reply filed by the petitioner got reflected in ITBA only after the assessment proposal was sent to ILDP for approval, the respondent-Department has not considered the petitioner's reply while passing the impugned order dated 07.01.2022. Apart from non consideration of the reply filed by the petitioner, it is the grievance of the petitioner that the impugned order came to be passed on 07.12.2022 without granting an opportunity of personal hearing to the petitioner. Therefore, this Court is of the view that the impugned order is not sustainable not only due to non-consideration of the reply filed by the petitioner but also suffers from violation of the principles of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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