2024 (10) TMI 1043

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..... spondent no.2: Mr. Ashutosh Mishra. P.C. :- 1. Heard learned counsel for the parties. 2. This petition challenges the order dated 25 August 2023 made by the State Tax Officer demanding tax, interest, and penalty from the petitioner. 3. The petitioner instituted an appeal against this order on 25 May 2024, claiming that he learned of this order only on 21 March 2024 when his bank received a n .....

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..... to the petitioner's tax consultant. He submitted that the tax consultant upon whom the petitioner relied did not open this email, possibly because he was a busy tax consultant. The learned counsel for the petitioner submits that the petitioner came to know about the proceedings after he received a phone call from the State Tax Officer about the pendency of such proceedings. He submitted that the .....

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..... ocation. The learned counsel for the Petitioner submitted before us that the Petitioner was hardly educated and had relied entirely on his tax consultant. We are sure the Appellate Authority would consider all these aspects should the petitioner make any application for reinstatement of the appeal. 8. This petition is disposed of with the above observations. There shall be no order as to costs. A .....

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