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2022 (2) TMI 921 - HC - Income TaxValidity of ex-parte impugned order - senior counsel for the petitioner submits that his authorized representative and Chartered Accountant had represented and acted on behalf of the petitioner in all correspondence, filing of returns etc.,who died on 30.11. 2019 - notices issued in the name of the petitioner and sent to the defunct / inoperative email address of the deceased CA - HELD HAT:- As material on record including the death certificate of Sri.K.V.Chandrappa, the Chartered Accountant and the Authorised Representative of the petitioner who had represented him before the respondents having expired on 30.11.2019, the petitioner did not have any knowledge of any correspondence addressed by the respondents to the email address of the said K.V.Chandrappa, which had become defunct and inoperative resulting in the petitioner not being in a position to suitably reply to any of the notices issued by the respondents and file his objections and documents, details, particulars etc., as sought for by the respondents. It is clear that on account of the inability and omission on the part of the petitioner to file his objections and produce documents etc., due to bonafide reasons, unavoidable circumstances and sufficient cause, the respondents have proceeded to pass the ex-parte impugned order which deserves to be set aside and the matter remitted back to the respondents for reconsideration afresh after giving one more opportunity to the petitioner.
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