2021 (9) TMI 1566

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.... ORDER P.C. : 1. Rule. Rule made returnable forthwith and heard. 2. Petitioner is impugning an assessment order dated 12^th April, 2021 on the ground that it is passed in breach of principles of natural justice. Petitioner states that an assessment order has been passed even before the time granted for fling a reply expired and without considering the reply which was already fled. ....

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....ly expired at 23:59 on 12^th April, 2021, the impugned assessment order came to be passed on 12th April, 2021 and as it appears from the internal page 4 of the assessment order was digitally signed at 14:53:24 IST on 12th April, 2021. There is no reference in this order to the reply fled by petitioner. In the affidavit-in-reply fled by one Syama Saji, Assistant Commissioner of Income Tax and affir....

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.... annexed and marked as Exhibit - R-3 is the copy of Screen shot of delivery report after checking the entire possible path for the submission of the assesee." 5. In paragraph 4.5 also it is stated that the assessee had to file the reply before 10.30 AM on 12th April, 2021, whereas the show cause notice itself says that the reply should be given by 23:59 hours on 12th April, 2021. As noted above....

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....impugned assessment order dated 12th April, 2021 has to be quashed and set aside, which we hereby do. The consequential notice of demand and notice of penalty also require to be set aside and the same are hereby set aside. 7. The assessment order has been passed even before time to file reply had expired and without considering the records that reply has in fact been fled. This has resulted in ....