TMI Blog2016 (7) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... the final opportunity, so as to enable the petitioner to produce the records to enable the assessing authority to consider the same. - Held that:- In the light of the above, the impugned order passed by the first respondent cannot be faulted. However, since the petitioner has pleaded certain operational difficulties in securing 'C' Forms immediately, the petitioner is granted two months time to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that the Assessing Officer has proceeded to make the assessment without affording an opportunity of personal hearing. 3. Earlier, the petitioner had filed a Writ Petition in W.P.No.6638 of 2015 for issuance of a writ of certiorarified mandamus to quash the order passed by the first respondent dated 30.01.2015 and to direct the first respondent to afford the petitioner an opportunity of pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing on 14.08.2015, but, they sought for adjournment and accordingly, the case was adjourned to 27.08.2015. Once again, an adjournment was sought for by letter dated 01.09.2015 and the personal hearing was adjourned to 11.09.2015. However, it appears that the petitioner's authorised representative did not turn up for the personal hearing and therefore, the Assessing Officer namely the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pened the matter by dropping the proposal to levy penalty. 6. It is true that the petitioner was afforded an opportunity of personal hearing. But, though the matter was adjourned on three occasions, the petitioner did not avail the same. In any event, when an objection was submitted by the petitioner, it would have been proper for the Assessing Officer to give one more opportunity, because in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst respondent cannot be faulted. However, since the petitioner has pleaded certain operational difficulties in securing 'C' Forms immediately, the petitioner is granted two months time to produce the remaining 'C' Forms and it is open to the petitioner to approach the first respondent along with the 'C' Forms and submit a request to revise the assessment. In the event, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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