TMI Blog2021 (6) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner, the date and time fixed, for personal hearing, via his registered e-mail ID. The AO will also send the link to the petitioner, for the said purpose. - W.P.(C) 5422/2021 & CM APPL. 16813/2021 - - - Dated:- 2-6-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner Through : Mr. Asheesh Jain, Advocate with Mr. Parveen Jain and Mr. Adarsh Kumar Gupta, Advocates. Respondents Through : Mr. Shlok Chandra, Junior Standing Counsel for Mr. Ruchir Bhatia, Senior Standing Counsel, for Revenue. [Court hearing convened via video-conferencing on account of COVID-19] RAJIV SHAKDHER, J.: (ORAL) 1. The captioned writ petition was placed before us for hearing, for the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner had filed a detailed reply to the show cause notice-cum-draft assessment order, dated 22.04.2021. 10. Given the foregoing circumstances, the petitioner, it appears, was constrained to approach this Court for appropriate relief. 11. We may note that Mr. Shlok Chandra, who appears on advance notice on behalf of the respondents/revenue, says that he will revert with instructions. 12. Accordingly, issue notice. 13. Mr. Shlok Chandra accepts notice. 14. In case Mr. Chandra receives instructions to resist the petition, he shall file a counter affidavit before the next date of hearing. 15. List the matter on 02.06.2021. 16. In the meanwhile, there shall be a stay on the operation of the orders imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eby, he was not able to collate the relevant documents which were necessary to file a reply by 23:59 hours on 19.04.2021. 5. As noted in our aforementioned order, the petitioner did, in fact, file a reply, albeit on 22.04.2021, followed by a reply to the notice for initiation of penalty proceedings, which was filed, on 28.04.2021. 5.1. As noted by us, the aforementioned facts are not in dispute. In any event, these assertions are supported by an affidavit, qua which, no counter-affidavit has been filed on behalf of the respondent/revenue. 5.2. Given the aforesaid circumstances, we are of the view that the impugned orders are liable to be set aside for the following reasons: (i) Firstly, the AO failed to deal with the request of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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