9911796707
TMI Blog2024 (6) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... for personal hearing was returned by the postal authority with the remark no such person in the address - HELD THAT:- The impugned order records expressly that the personal hearing notice was returned with the endorsement no such person in the address . The petitioner has placed on record the sale deed for purchase of a house on 07.11.2023. Upon such purchase, the petitioner asserts that he shifte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome Tax assessee, he was not registered for service tax purposes. Upon purchasing a house on 07.11.2013, the petitioner shifted from the old premises at No.20/38, Privari Road, Anna Nagar, Chennai 40 to the new premises at No.226, Fort Street, Nehru Nagar, 13th Main Road, Anna Nagar, Chennai 40. As a consequence, the petitioner asserts that he did not receive either the show cause notice or the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that even the income tax return of the petitioner for assessment year 2017-18 contains the old address to which the notices were sent. He also points out that the impugned order were issued in October 2022 and that revenue interest should be protected. 4. As contended by learned counsel for the petitioner, the impugned order records expressly that the personal hearing notice was returned with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of this order. Upon receipt thereof, the petitioner is permitted to reply within two weeks from the date of receipt of the show cause notice. Upon receipt of the petitioner's reply, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within a period of three months from the date of rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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