2023 (3) TMI 893

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....For the Respondent : Bokaro Sapna Reddy (Jr. SC For Income Tax), Gadi Praveen Kumar (Dy. Solicitor General Of India) ORDER: (PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. G.Narendra Chetty, learned counsel for the petitioner and Ms. B.Sapna Reddy, learned counsel for the 1st respondent. We have also heard Mr. G.Praveen Kumar, learned Deputy Solicitor General of India for the 2nd ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., 2017). It is stated that the aforesaid show cause notice was e-mailed to the petitioner, to which petitioner sought for time to file reply on 18.11.2021. 4. It is contended by learned counsel for the petitioner that after 18.11.2021, petitioner did not receive any intimation from the 1st respondent including notice for personal hearing. Ultimately the impugned order was passed which has been ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nor attended the personal hearing. The Service Provider requested for time to reply with the relevant documents vide their letter dated 18.11.2021. However, they have not submitted any documentary evidence relevant to the instant case. The personal hearing intimation sent to the service provider was returned undelivered by the postal authorities. Hence, the adjudication has been taken up on the ba....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-original dated 02.11.2022 passed by the 1st respondent is hereby set aside. (ii) Though we have set aside the order-in-original dated 02.11.2022, the same shall now be construed to be the show cause notice. (iii) Petitioner shall file reply thereto within a period of four (04) weeks from today. (iv) Once reply is submitted by the petitioner as above, respondent No.1 may....