2023 (12) TMI 598

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shubh Dixit & Ms. Ajinkya Tiwari, Advs. For the Respondents Through: Mr. Satyakam, Adv. For GNCTD VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition, impugning an order dated 11.10.2019 (hereafter 'the impugned order'), issued by the respondents. The relevant facts are that the notices of default assessment of tax and interest and notices of assessment of penalty, all d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... etitioner was afforded the hearing by one, Shri R.K. Mishra, the impugned order was passed by Ms. Shilpa Shinde, Special Commissioner, OHA. 6. It is not disputed that Ms. Shinde had not heard the petitioner. 7. We are of the view that, considering the time gap between the hearing of the petitioner and the passing of the impugned order, the same is liable to be set aside. It is also liable to be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der uninfluenced by the impugned order, after affording the petitioner, sufficient opportunity to be heard. 10. We also direct the concerned OHA to conclude the proceedings as expeditiously as possible and, in any event, within a period of four months from date. It is clarified that all rights and contention on the merits of the matter are reserved. 11. The petition is disposed of in the aforesa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X