9911796707
TMI Blog2025 (3) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income Tax Act, 1961 (in short 'the Act') was issued to the petitioner by the 2nd respondent and thereafter a notice under Section 142(1) of the Act came to be issued by the 1st respondent, for which the petitioner had submitted its reply on 13.01.2023. Thereafter, the 1st respondent issued a notice under Section 142 (1) on 16.01.2023 calling for bank statement, for which the petitioner filed its response on 01.05.2023 by uploading the details called for. Thereafter, the 1st respondent issued a Show Cause Notice on 09.05.2023 and in the said show cause notice the petitioner was directed to submit its reply by 11 hours of 14.05.2023. Since the petitioner could not file its reply, they sought for adjournment on medical grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 5. Per contra, Dr.B.Ramswamy learned Senior Standing Counsel for the respondents would submit that in the present case, the petitioner was not only served with notices but also given ample opportunities to provide explanations to submit relevant documents and actively participate in the assessment proceedings, despite the same, the petitioner failed to comply with several notices issued by the assessing officer and therefore the question of not providing opportunity to the petitioner does not arise. Even final show cause notice was issued under Section 144 (b) on 09.05.2023, wherein they have provided six days time for filing reply. Since, they the petitioner failed to file its reply assessment order came to be passed. The said asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner otherwise, it will amount to depriving the interest of the petitioner and the same amounts to violation of principles of natural justice. 9. In the case on hand, the impugned order was passed without giving opportunity of personal hearing to the Petitioner and therefore the same is liable to be set aside. Accordingly, this Court passes the following order: (i) The impugned order dated 22.05.2025 is set aside and the matter is remanded back to the Respondents, subject to the payment of a sum of Rs.2,000/- to the Principal Government Naturopathy Medical College and Hospital, Account No.7883022723, IFSC Code: IDIB000M157, within a period of 2 weeks from the date of receipt of copy of this order and the setting aside of the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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