9911796707
TMI Blog2023 (8) TMI 1601X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order being passed both being at a time where the impact of Covid-19 was still blooming large in the entire country, it is inclined to endorse the same view and hold that it was a fit case where the petitioner could have been granted a reasonable period of time to adduce the additional documents which they intended to furnish and for which they had sought time by their correspondence dated 28.12.2020. The impugned effectual order dated 20.01.2021 passed by the 1st respondent is not sustainable and deserves to be and is accordingly set aside. The matter stands remitted back to the 1st respondent for fresh orders after giving the petitioner a reasonable opportunity, to adduce the additional documents which were demanded by the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matters being remanded back, the assessing officer passed fresh show cause notice on 17.12.2020. The petitioner had entered appearance and submitted certain documents in between. However, the respondents sought for certain additional documents and for which the petitioner entered appearance on 28.12.2020 and sought for four weeks time. There was no further action on the part of the respondents on the application filed by the petitioner on 28.12.2020 and straight away the impugned effectual orders were passed on 20.01.2021. 4. Today, when the matter is taken up for hearing, the learned counsel for the petitioner submits referring to the dates after the remand made by the appellate authority i.e., on 17.12.2020 the date on which the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned counsel for the petitioner prays for similar relief in the present writ petition. 5. Learned counsel for the Department opposes the petition on the ground that the petitioner had already raised all the objections while contesting the case in appeal on the previous occasion when the appellate authority had set aside the assessment order earlier passed on 02.08.2018 and the present order under the challenge is one which has been passed after remand and as such the petitioner cannot have any further grievance. He further submits that, in any case, the petitioner was issued a show cause notice on 17.12.2020 and there was sufficient time available for the petitioner to have taken appropriate recourse and if the petitioner failed to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inion that there has been a gross violation of principles of natural justice and fair opportunity was denied to the petitioner by the 1st respondent to defend itself. 19. In this view of the matter, notwithstanding the existence of an effective alternative remedy by way of an Appeal under Section 31 of the Act, we entertain these Writ Petitions on the ground that there has been a violation of principles of natural justice vitiating the impugned assessment orders. 7. Considering the aforesaid decision of the Division Bench of this Court and also taking note of the period during which the show cause notice was issued and the impugned order being passed both being at a time where the impact of Covid-19 was still blooming large in the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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