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2024 (2) TMI 51 - HC - Income TaxValidity of order of assessment u/s 144 r.w.s. 143(3A) - inability and omission on the part of the petitioner to file its response/reply to the notices and to appear before the respondents and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause - HELD THAT:- A perusal of the material on record will indicate that the respondents have noted that the petitioner has not submitted its reply to the Show Cause Notice nor filed any documents in support of its claim. In our opinion, the grounds, facts and the reasons set out of the Memorandum of Writ Petition for the purpose of contending that the inability and omission on the part of the petitioner to submit its reply and contest the proceedings, are valid and sufficient. Under these circumstances, adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, without expressing any opinion on the merits/demerits of the rival contentions, we deem it just and appropriate to show last indulgence in favour of the petitioner by setting aside the impugned order and remitting the matter back to the respondent No. 2 for reconsideration afresh and proceed further in accordance with law. The impugned order is set aside. The matter is remitted back to the respondent No. 2 – the National Faceless Assessment Centre [Now known as National e-Assessment Centre] for reconsideration afresh in accordance with law.
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