2016 (11) TMI 979

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..... ation has been rejected in a casual manner without adverting to consider the grounds raised in the application which is not permissible, the order dated 29/07/16 Annexure P-5 is quashed and we restore the application filed under Section 34 of the M. P. V. A. T. Act and direct the Assessing Officer to hear the petitioner and decide the application afresh by a speaking order - petition allowed - dec .....

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..... r, an ex parte assessment order Annexure P-3 has been passed on 29/11/15. Inter alia contending that on the date when the assessment proceedings were listed before the Assessing Officer i.e. on 29/11/15, the assessee was confined to bed and as he was unable to move out from his home, he filed an application under Section 34 of the M. P. VAT Act for setting aside the ex parte order and along wit .....

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..... ion and rejected the application on the ground that inspite of the notice, petitioner did not appear. Keeping in view the manner in which the application has been rejected in a casual manner without adverting to consider the grounds raised in the application which is not permissible, the order dated 29/07/16 Annexure P-5 is quashed and we restore the application filed under Section 34 of the M. .....

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