2023 (11) TMI 43

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....ough: 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, the relevant parts of the order dated 10.03.2....

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...., 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, Mr Singh will place either a transcript of the same or the record of the pr....

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.... 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. In the absence of relevant material, this assertion would have to be accepted. 8. In these cir....