2021 (8) TMI 488

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..... tin Gulati and Mr. Ashvini Kumar, Advocates. Respondents Through: Mr. Sanjay Kumar, Advocate with Ms. Easha Kadiyan, Advocate J U D G M E N T MANMOHAN, J: (Oral) CM APPL. 25044/2021 (exemption) Allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) 8054/2021 & CM APPL. 25043/2021 1. The petition has been heard by way of video conferencing. 2. Pre .....

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..... Respondent No.1 apparently copied the addition proposed in Show Cause Notice dated 09th June, 2021 in the final assessment order and failed to give any reasons for the same. He emphasises that the Respondent failed to appreciate that the Petitioner was not in a position to file its reply to Show Cause Notice dated 09th June, 2021 till 17th June, 2021, the time stipulated therein, as the portal wa .....

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..... was not working between 1st June, 2021 and 17th June, 2021 i.e. the last date of filing the reply to the Show Cause Notice-cum-draft assessment order. 8. Consequently, the impugned assessment order dated 18th June, 2021 is set aside and the matter is remanded back to the Respondent for passing a fresh assessment order in accordance with law and after considering the Petitioner's reply. Petitioner .....

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