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2024 (5) TMI 46 - DELHI HIGH COURTViolation of principles of natural justice - impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - HELD THAT:- The impugned order, however, after recording the narration records that no proper reply/ explanation have been received from the Taxpayer. It states that “And whereas, the Taxpayer was allowed opportunity to explain Tax deficiencies during Personal Hearing before Proper Officer on the given date and time - The Proper Officer has opined that no proper reply/explanation has been received from the Taxpayer. The observation in the impugned order dated 31.12.2023 is not sustainable for the reasons that the reply dated 20.10.2023 filed by the Petitioner is a detailed reply with supporting documents. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the no proper reply/explanation has been received which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. The impugned order dated 31.12.2023 cannot be sustained, and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 31.12.2023 is set aside and the matter is remitted to the Proper Officer for re-adjudication. Petition disposed of by way of remand.
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