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2022 (5) TMI 416 - MADRAS HIGH COURTViolation of Principles of Natural Justice - despite request of the petitioner, the petitioner was called for a personal hearing - HELD THAT:- Referring to arguments advanced by the learned counsel for the petitioner and the learned Junior Standing Counsel for the respondents and the additional documents filed by the respondents to state that indeed a personal hearing was granted to the petitioner vide communication dated 28.09.2021 but the petitioner failed to avail an opportunity of personal hearing. However, the said intimation was few hours before the personal hearing. The time granted by the respondents to the petitioner for appearing through personal hearing at about 5.00 p.m. on the same date by issuing a notice at about 13.39 hours hardly gave enough time to the petitioner to get ready for the personal hearing. Considering the same, we are inclined to set aside the Impugned Order and remit the case back to the respondents, to pass a speaking order preferably within a period of sixty days from the date of receipt of a copy of this order, after considering the petitioner's reply/representation dated 29.09.2021. Needless, to state that the petitioner shall also be heard before a fresh Assessment Order passed by the respondents. The respondents are therefore directed to issue suitable instruction to the Administrator of the Income Tax Web Portal to facilitate the petitioner to participate through Video Conferencing in the proposed personal hearing.
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