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TMI Blog2021 (12) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... ng - HELD THAT:- It is one of those blatant cases of breach of principles of natural justice and total non application of mind. In the assessment order, the AO is referring to a show cause notice dated 12th April 2021 by which the DAO proposed modification in returned income and petitioner's initial reply seeking an adjournment of the hearing but conveniently chooses to ignore the reply filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Vikhil Dhoka and Mr. Arijeet Bose i/b. GM Legal for petitioner. Mr. Sham V. Walve a/w. Mr. Pritish Chatterjee for respondents-Revenue. ORDER P.C. : 1 Petitioner is impugning an assessment order dated 26th April 2021 on the grounds that it has been passed without even considering the submissions in writing submitted on 23rd April 2021 and without granting a personal hearing. 2 We have heard th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessing Officer is far from truth. If he could have noticed the earlier response of petitioner dated 14th April 2021, certainly he would have noticed the response of petitioner dated 23rd April 2021. 3 In the circumstances, we see no reason why we should wait for respondents to file any reply and prolong the agony of petitioner and also waste precious judicial time. If the Assessing Officer h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been paid from the Assessing Officer s personal account, under advise to petitioner's advocate. If petitioner s advocate does not receive this affidavit within two weeks of this order getting uploaded, liberty is granted to petitioner s advocate to mention this matter for compliance. 4 In view of the above, the assessment order dated 26th April 2021 is quashed and set aside. So also the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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