2023 (11) TMI 35

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....OURT - HC (Judgement / Order / Decisions)<br>Dated:- 3-8-2023<br>W.P No.21318 of 2023 And W.M.P.Nos.20717 & 20718 of 2023 - -<br>Income Tax<br>Honourable Mr. Justice S. Sounthar For the Petitioner : Mr.Rahul Unnikrishnan For the Respondent : Mr.R.S.Balaji Senior Standing Counsel And Mrs.S.Premalatha, Junior Standing Counsel ORDER The writ petition is filed challenging the order passed....

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....ent request, the petitioner had stated that he required 15 to 20 days time for submitting certain documents. The impugned order was passed on 25.05.2023, without considering the request made by the petitioner on 16.05.2023 through e-Filing portal of the respondent Department. The impugned order passed by the respondent reads as follows; "4. The email id [email protected] was g....

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....re 17.05.2023. However, no reply has been filed by the appellant in the appeal proceedings." 3. In the impugned order, the respondent has stated that the petitioner had failed to respond to the E-mail communication of the Department dated 10.05.2023. The petitioner herein filed the screenshot of the adjournment request made to the respondent on 16.05.2023 through e-Filing portal of the responde....

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.... petitioner&#39;s request was not properly brought to the notice of the respondent cannot be accepted. Since the impugned order is passed without giving opportunity to the petitioner to produce the documents in support of his appeal as requested by him, the same is set aside. The matter is remanded back to the file of the respondent for fresh consideration by giving sufficient opportunity to the p....