The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences.
Summary of Order —– Principle of Natural Justice - The petitioner prayed for quashing the Summary of Order dated 13.03.2020 issued for the tax period March 2019; for quashing the order dated 25.02.2021 passed by the Appellate Authority wherein the appeal of the petitioner was dismissed only on the ground of limitation in COVID 19 period ignoring the fact that the Hon'ble Supreme Court has specifically directed that limitation all the laws has to be ignored during the COVID Period. The respondent submitted that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. The court observed that the order is bad in law because of (a) violation of principles of natural justice as no sufficient time was afforded (b) order passed ex parte in nature.
Held that:- The Hon’ble High Court set aside the impugned order dated 13.03.2020 and the summary of demand order dated 25.02.2021. Further, directed for defreezing/de-attaching of the bank account(s) of the petitioner, if attached in reference to the proceedings.
The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences.
Summary of Order —– Principle of Natural Justice - The petitioner prayed for quashing the Summary of Order dated 13.03.2020 issued for the tax period March 2019; for quashing the order dated 25.02.2021 passed by the Appellate Authority wherein the appeal of the petitioner was dismissed only on the ground of limitation in COVID 19 period ignoring the fact that the Hon'ble Supreme Court has specifically directed that limitation all the laws has to be ignored during the COVID Period. The respondent submitted that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. The court observed that the order is bad in law because of (a) violation of principles of natural justice as no sufficient time was afforded (b) order passed ex parte in nature.
Held that:- The Hon’ble High Court set aside the impugned order dated 13.03.2020 and the summary of demand order dated 25.02.2021. Further, directed for defreezing/de-attaching of the bank account(s) of the petitioner, if attached in reference to the proceedings.