9911796707
TMI Blog2024 (8) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- In light of the assertion that the petitioner was not keeping well and had also returned to his native place after winding up his business and accordingly he was not in a position to diligently follow up is required to be taken note of. However, in light of the lapse, the petitioner ought to be saddled with costs. In light of conclusion arrived at by the Officer, it would be appropriate th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asons as the petitioner as a Proprietor of the petitioner entity was not keeping well and had gone to his native place. 3. It is pointed out that while passing the assessment order, the conclusion of the officer as observed is as follows: The TP has questioned that matching mechanism of ITC has been kept in abeyance. First of all, the TP has not responded to the DT-01 or reminders issued by the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order. 7. It is further submitted that affording of sufficient opportunity itself is not in dispute. 8. Heard both sides. 9. Learned counsel for petitioner has pointed out that the Assessing Officer has concluded the proceedings in the absence of materials indicating matching and hence the petitioner is entitled for reversal of ITC. The officer has concluded that the assessing officer cannot res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly he was not in a position to diligently follow up is required to be taken note of. However, in light of the lapse, the petitioner ought to be saddled with costs. 13. Accordingly, the order at Annexure-'A' is set aside. The matter is remitted for fresh consideration. Petitioner to pay cost of Rs.10,000/- to the respondents. Petitioner to appear before the first respondent on 05.08.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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