TMI Blog2022 (2) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... e Chartered Accountant and the Authorised Representative of the petitioner who had represented him before the respondents having expired on 30.11.2019, the petitioner did not have any knowledge of any correspondence addressed by the respondents to the email address of the said K.V.Chandrappa, which had become defunct and inoperative resulting in the petitioner not being in a position to suitably reply to any of the notices issued by the respondents and file his objections and documents, details, particulars etc., as sought for by the respondents. It is clear that on account of the inability and omission on the part of the petitioner to file his objections and produce documents etc., due to bonafide reasons, unavoidable circumstances and suf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K.V.Chandrappa including any notices sent by the respondents. Under these circumstances, the notices dated 22.02.2021, 06.04.2021 and 06.04.2021 issued by the respondents in the name of the petitioner and sent to the defunct / inoperative email address of the deceased K.V.Chandrappa did not come to the knowledge or attention of the petitioner who was neither aware of the same nor had the occasion or opportunity to reply to the said notices issued by the respondents. Under these circumstances, the petitioner could not reply nor furnish the details to the respondents as called for in their notices and consequently, in view of the inability and omission on the part of the petitioner to submit objections and furnish details and documents due t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the death certificate of Sri.K.V.Chandrappa, the Chartered Accountant and the Authorised Representative of the petitioner who had represented him before the respondents having expired on 30.11.2019, the petitioner did not have any knowledge of any correspondence addressed by the respondents to the email address of the said K.V.Chandrappa, which had become defunct and inoperative resulting in the petitioner not being in a position to suitably reply to any of the notices issued by the respondents and file his objections and documents, details, particulars etc., as sought for by the respondents. It is clear that on account of the inability and omission on the part of the petitioner to file his objections and produce documents etc., due to bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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