2024 (12) TMI 776

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..... ddy. Gadi Praveen KUMAR Sr. SC For Central Govt. COMMON ORDER: (PER HON'BLE SRI JUSTICE SUJOY PAUL)  Sri G. Srinivasa Rao and Ms. P. Meghna Sarma, learned counsel representing on behalf of Sri Soma Shekar Reddy, learned counsel for the petitioner and Ms. B. Sapna Reddy, learned Junior Standing Counsel for Income Tax Department, appears on behalf of respondent-Income Tax Department. 2. .....

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..... of learned counsel for the petitioner is that after dissolution of the Firm, the present petitioner, who, was part of the Firm, was paying taxes in his individual capacity. The impugned Assessment orders in the aforesaid writ petitions came as bolt from blue, whereby, the Assessment orders were made behind his back and without affording an opportunity to him. The said Assessment orders passed aga .....

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..... Auditor of the erstwhile Firm, who, did not continue after dissolution of the Firm. Thus, practically, the petitioner did not receive any notice, whatsoever and the impugned Assessment orders and Penalty orders were wrongly passed. 6. Learned Standing Counsel for Income Tax Department submits that information about the dissolution of the Firm was not communicated to the present Department. The Fi .....

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..... bstance in the argument of learned counsel for the petitioner that once Firm stood dissolved in the year 2008 itself, it cannot be accepted that the petitioner, an individual will keep track of any communication through erstwhile E-mail ID, which does not belong to him. The respondents are unable to show that in the impugned Assessment and Penalty proceedings, any notice was issued to the petition .....

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..... regoing discussion, the impugned Assessment orders dated 22.03.2022 and 12.01.2024 respectively and penalty orders dated 26.09.2022 and 24.07.2024 respectively are set aside. The proceedings are restored to its original numbers. The petitioner undertakes to appear before the concerned Assessment officer on 16.12.2024, for which, no separate notice will be required to be issued. The said authority .....

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