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2022 (1) TMI 1372

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..... iring the appellant to furnish written submission and documents electronically on or before 28th January, 2022 at 03:00 p.m.- HELD THAT:- We have taken note of rival submission of learned counsel for the parties on the limited prayer of the petitioner. The apprehension expressed by the petitioner has been allayed by learned counsel for the Revenue also pointing out to the text of the notice dated 17th January, 2022. C.I.T (Appeal) appears to be inclined to dispose of the appeal in an expeditious manner and has also asked the appellant to furnish ground-wise written submission along with supporting documentary evidence and clarifications/information etc., as per Annexure. Open for the petitioner to appear before the C.I.T (Appeal) electr .....

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..... inst the assessment order dated 30.12.2011 for the Assessment Year 2010-2011 after providing sufficient opportunity of hearing to the petitioner-appellant as well as considering the submissions and representations made by him from time to time. 3. Learned counsel for the petitioner submits that urgency for taking up the writ petition has arisen on account of notice issued under Section 250 of the Income Tax Act, 1961 by C.I.T (Appeal) dated 17th January, 2022 requiring the appellant to furnish written submission and documents electronically on or before 28th January, 2022 at 03:00 p.m. The notice has been forwarded through email by learned counsel for the petitioner, which is taken on record. Learned counsel for the petitioner submits th .....

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..... ar that if no submission/information/document is received within the stipulated time, the department may proceed ahead on the basis of materials on record. Mr. Lamba submits that therefore no specific direction is required to be issued by this Court in the present writ petition. 5. Learned counsel for the petitioner submits that petitioner s concern would be met if proper opportunity of hearing is given to the petitioner. 6. We have taken note of rival submission of learned counsel for the parties on the limited prayer of the petitioner. The apprehension expressed by the petitioner has been allayed by learned counsel for the Revenue also pointing out to the text of the notice dated 17th January, 2022. The C.I.T (Appeal) appears to be .....

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