9911796707
TMI Blog2024 (9) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... By reply dated 27.11.2023, the petitioner cited the on going tax audit as the reason for requesting for an adjournment. In the subsequent letter dated 01.02.2024, the ill health of the petitioner's father was cited. As contended by learned Government Advocate, the petitioner had sufficient time between September 2023 to February 2024 to submit a reply on merits. The petitioner failed to do so. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand. 2. The petitioner received an intimation dated 07.09.2023. This was followed by a show cause notice dated 19.10.2023. Upon receipt of personal hearing notice dated 21.11.2023, the petitioner replied requesting for further time since a tax audit was being undertaken. Thereafter, upon receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate, accepts notice on behalf of the respondent. He points out that the proposed tax liability was communicated to the petitioner as early as in September 2023. He further submits that the petitioner had the opportunity to respond on merits from September 2023 until February 2024. He also points out that personal hearings were offered on at least three occasions to the petitioner. In effect, he s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, the impugned order is set a side and the matter is remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand within three weeks from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is also permitted to submit a reply to the show cause. Upon receipt thereof and upon being satisfied that 10% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
