9911796707
TMI Blog2024 (7) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... provided to petitioner - non-speaking order - HELD THAT:- There is no discussion with regard to the reply of the petitioner. No reasons are recorded as to why such reply was rejected except for stating that proper documents were not provided. The petitioner appears to have provided the audited financial statements, tax audit report, Form 26AS, trial balance and the reply. In view thereof, the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thriyambak J Kannan For the Respondent : Mr. T.N.C. Kaushik, Additional Government Pleader (Tax) ORDER An order dated 30.12.2023 is assailed on the ground that such order is non-speaking and that a personal hearing was not provided to the petitioner. 2. Proceedings were initiated against the petitioner by issuing a show cause notice 07.09.2023. The petitioner's replied thereto on 04.10.2023 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed because the petitioner did not provide all the documents. 5. On perusal of the impugned order, it is noticeable that the reply of the tax payer was adverted to therein. Thereafter, the following finding was recorded:- The reply filed by the taxable person has been considered and accepted after verifying the above Statements. But the taxable person not submitted Proper documents and evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out above, the impugned order dated 30.12.2023 is set aside and the matter is remanded to the respondent for reconsideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitioner's reply. 8. W.P.No.11625 of 2024 is disposed of on the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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