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2014 (10) TMI 197 - HC - VAT and Sales TaxExtension of time for filing reply - Time granted on telephonic conversation - Order passed in violation of principle of natural justice - Held that:- Necessarily when e-mail communications are relied on, at the first instance, there would be certain start up problems, which has to be looked at in a practical manner. However, the Assessing Officer in the present case cannot be faulted for concluding the proceedings, since the Assessing Officer did not receive the reply and the assessee also did not turn up for availing an opportunity for hearing. But, looking at the practical aspects, it is only proper that Exhibit P4 is set aside only for the reason that the petitioner's objections were not considered at all; for whatever reasons, even if the Assessing Officer cannot be faulted. Decided in favour of assessee.
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