Extension in written

[BAL KRISHAN GARG]

Respected Rama Krishna Ji, You have suggested that I must reply to SCN very carefully and I can seek the time for submission of reply of SCN .Whether there is a simple letter from the assessee to the AC in which he simply write that some informations from the service receiver are still pending including some bank statement hence you are requested to allow me some time for the submission of reply . whether this letter is rightly addressed and whether it is to be only acknowledged or permission of extension granted must be in writing . please suggest me . if i am wrong please guide me how to write the application for the same and what is the legal procedure ? Thank a lot for your valuable suggestions given earlier. With warm regards , BAL KRISHAN GARG

[Rama Krishana]

Yes, the sentence that you have mentioned appears to be correct for seeking more time from the adjudicating authority. In addition I like to suggest that in every letter, you may mention the following sentence, ".......however, in any case, an opportunity of personal hearing may be granted before passing an order in this regard".

AI Summary

Extension of time to reply to a show-cause notice: request written permission and seek a personal hearing before order. A taxpayer may submit a formal written application to the adjudicating authority stating that required information from the service receiver (such as bank statements) is pending and requesting additional time to file the reply to the show-cause notice; the application should seek written acknowledgement or permission for the extension and expressly request a personal hearing before any order is passed.