9911796707
TMI Blog2024 (10) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... um of Rs.2,00,000/- towards the income tax demand, as agreed to, within four weeks from the date of receipt of a copy of this order. Within the said period, the petitioner is permitted to submit a reply to the show cause notice. Upon receipt of the petitioner's reply and subject to being satisfied regarding the receipt of the sum of Rs.2,00,000/-, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing by video conferencing, and thereafter issue a fresh order within four months from the date of receipt of the petitioner's reply. In order to enable the petitioner to upload the reply, the respondents are directed to provide access to the portal. All legal issues are kept op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale proceeds was received in the same financial year. She further submits that the petitioner was diagnosed with Grade 2 Carcinoma of the tongue. In view there of, she submits that the petitioner was unable to reply to the show cause notice or participate in proceedings culminating in the impugned assessment and penalty orders. Since the petitioner did not respond to several notices issued earlier, on instructions, she submits that the petitioner agrees to remit a sum of Rs.2,00,000/- towards the income tax demand as a condition for remand. 3. Dr.B.Ramaswamy, learned senior standing counsel, accepts notice for the respondents. By referring to the details of opportunities provided, learned senior standing counsel contends that the notice u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd impugned penalty order dated 20.06.2024 are set aside on condition that the petitioner remits a sum of Rs.2,00,000/- towards the income tax demand, as agreed to, within four weeks from the date of receipt of a copy of this order. Within the said period, the petitioner is permitted to submit a reply to the show cause notice. Upon receipt of the petitioner's reply and subject to being satisfied regarding the receipt of the sum of Rs.2,00,000/-, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing by video conferencing, and thereafter issue a fresh order within four months from the date of receipt of the petitioner's reply. In order to enable the petitioner to upload t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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