2023 (11) TMI 43

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....wal, Advs. For the Respondents Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Parth Semwal, Jr. Standing Counsel. RAJIV SHAKDHER, J.: (ORAL) 1. On 10.03.2022, when the matter was heard by the coordinate bench comprising myself [Rajiv Shakdher, J.] and Hon'ble Mr Justice Jasmeet Singh, the principal grievance articulated by the petitioner was recorded. 2. For convenience, th....

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....wever, Ms Kavita Jha, who appears on behalf of the petitioner/assessee, on instructions, says that no personal hearing was granted. 3. Mr Shailender Singh, who appears on behalf of the respondents/revenue, says that he will revert [sic...return] with instructions as to whether the proceedings held by the Assessing Officer on 16.04.2021 were recorded. In case, the proceedings were recorded....

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....help of "demo servers" provided by the National Informatics Centre (NIC). 5. It is stated that after respondents/revenue deployed its servers, it lost access to the information stored on the demo servers, and therefore, the record of the hearing held by the AO cannot be recovered. 6. The petitioner, as noted on 10.03.2022, has asserted on affidavit that no personal hearing was granted. 7.....