2025 (7) TMI 523

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....sessment orders dated 29.03.2025, passed by the 1st respondent, relating to the Assessment Years 2018-2019 and 2019-2020. 2. Mr.P.S.Raman, learned Senior Counsel assisted by Mr.Subbaraya Aiyar Padmanabhan, learned counsel for the petitioner would submit that the 1st respondent issued show cause notice on 24.03.2025, whereby directing the petitioner to file their reply to all the queries raised in the show cause notice on or before 26.03.2025. Since the petitioner was not in a position to file their reply on time, they filed their reply only on 28.03.2025, pointing that two days time granted for furnishing the reply is totally inadequate and requested to grant at least four weeks time to enable the petitioner to give a more detailed reply. ....

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....tration, for which the petitioner sought extension of time to file their reply. Thereafter, on 17.03.2025 the respondent issued a reminder notice to the petitioner to submit their details on or before 21.03.2025. On 19.03.2025, the respondent issued a notice requesting the petitioner to furnish the details of ongoing projects during the Financial Year 2017-18. However, the petitioner filed only a partial response on 21.03.2025 to the notice dated 07.03.2025. Thereafter, the show cause notices dated 24.03.2025 and 28.03.2025 was issued to the petitioner. However, the petitioner instead of filing reply repeatedly sought for extension of time. Therefore, the 1st respondent proceeded to pass orders. Hence, the contention of the petitioner that ....

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....er as requested by them to file their reply, the respondents must have initiated the proceeding much earlier. Therefore, this Court finds fault in the decision making process of the 1st respondent in not granting time to the petitioner to file their reply and passing the assessment order within 5 days from the date of issuance of show cause notice on the ground of limitation. Thus, this Court finds that there is a lack of opportunities being provided to the petitioner. Hence, this Court is inclined to set-aside the impugned orders with terms, by issuing the following directions:- (i) The orders impugned herein are set aside and the matters are remanded back to the 1st respondent for fresh consideration on conditions that the petitioner de....