Authored by CA Swapnil Munot
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🎹 It is observed that sometimes Assessee ask for further time to submit additional information during hearing and then to his surprise order get passed before additional submission.
🎹 Recently in such similar case Hon’ble Madras High Court in case of M/s L & T Finance Limited Vs The Assistance commissioner [ W. P. No 9652 of 2024 ] has quashed order and remanded back the matter ,
Fact of said case is very interesting, summarised as under
- Unreasonable demand were confirmed on the last date for passing orders (that is 31.12.2023).
- Hearing granted on 28.12.23.
- Assessee sought adjournment on the ground that they are busy in filing annual returns for which also, the last date was 31.12.2023.
- Order was passed without proper hearing opportunity. Therefore Hon’ble Madras HC quashed the order and the matter remanded back.
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