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The Madras High Court in [2021] 438 ITR 474 (Mad) advised taxpayer to plead the ground of violation of principles of natural justice in the statutory appeal before Commissioner (appeals) rather to approach the writ Court. In this case it is the plea of the assessee that they did not have adequate opportunity to explain to the subsequentAO voluminous documents, which were presented at the time of assessment to his predecessor and that he rushed through them without appreciating them all.

Even while admitting thatthe AO would always submit that adequate opportunity was granted and the assessee represented by their AR was heard the High Court sadly desired the first appellate authority to decide such issue knowing well that AO would never ever even present himself before appellate authority in hearing of appeal.
In this situation it is therefore worthless to expect a fair deal to the taxpayer who look for a remedy against non appreciation of the documents as well as non provision of sufficient opportunity to the assessee both of which are basic fundamentals to any assessment proceedings.
Courts are expected to set right any wrongs against the basic scheme in the Act. When it comes to any instance of violation of principles of natural justice or show of insufficient opportunity in the course of assessment as such the taxpayer must be welcomed to plead such ground before it directly for speedy and fair justice.

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