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2022 (2) TMI 231 - HC - Income TaxEx-parte assessment order - Inability and omission on the part of the petitioner to submit objections - HELD THAT:- On account of the defunct / inoperative email address, the petitioner did not have any knowledge of any correspondence addressed by the respondents to the said email address 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, 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 be remitted back to the respondents for reconsideration afresh after giving one more opportunity to the petitioner.
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