TMI Blog2023 (10) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... are indications that the petitioner's reply dated 19.09.2022 has not been considered while passing the impugned order. Petitioner had also successfully made a request for video conferencing on 19.09.2022. However, the impugned order has been passed with two days thereafter i.e., on 21.09.2022. Thus, there is a clear violation of principles of natural justice. The impugned order is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax Act, 1961 for the Assessment Year 2020-2021. 2. The impugned Assessment Order precedes a Show Cause Notice dated 05.09.2022. The petitioner was to respond to the Show Cause Notice by 09.09.2022 with a request for time. 3. The petitioner has also responded to the Show Cause Notice dated 05.09.2022 and has uploaded the reply belatedly on 19.09.2022. A further request was made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would submit that sufficient opportunity was given to the petitioner to reply to the Show Cause Notice relating to the Foreign Exchange Loss. However, the petitioner failed to give sufficient reasons for dropping the proposal in the aforesaid Show Cause Notice dated 05.09.2022. 7. The learned Senior Standing Counsel for the respondent has drawn attention to Paragraph 3 of the Counter Affidavit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing the impugned order. 11. The petitioner had also successfully made a request for video conferencing on 19.09.2022. However, the impugned order has been passed with two days thereafter i.e., on 21.09.2022. Thus, there is a clear violation of principles of natural justice. 12. Considering the above, the impugned order is set aside and the case is remitted back to the respondent to pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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