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2022 (6) TMI 804 - HC - Income TaxValidity of Faceless Assessment - application for extension of time - Violation of natural justice - on receipt of the proposal for completing the assessment based upon the draft assessment order, petitioner sought for a breathing time to respond and requested for a further four days time - HELD THAT:- The statutes contemplates an application for extension of time and even the grant of extended time to furnish a response. Thus when the petitioner sought for a further four days time to respond, citing the reason to gather necessary materials from different sources, the assessing officer was bound to give a response, intimating either the rejection or its acceptance of request for time. Such a response is part of the basic requirements of the principles of natural justice. When there was a lack of response, it is only probable that the petitioner would have expected his request for adjournment having been accepted. Therefore, the assessing officer ought not to have proceeded with the assessment on 24.04.2021, as originally mentioned. In view of the above, there is a clear evidence of violation of principles of natural justice and hence, Ext.P8 is liable to be set aside on this count alone. Notwithstanding the setting aside of Ext.P8, the respondents must be granted an opportunity to pass fresh orders of assessment and accordingly, there will be a direction to the respondents to accept objections to Ext.P6 show cause notice, if any filed by the petitioner within a period of thirty days from the date on which the respondents open up a link for filing objections, since, presently, the Faceless Assessment regime is in place. If such an objection is filed by the petitioner within the time stipulated above, respondents shall, necessarily, consider the same and pass appropriate orders, after granting an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate, within a period of two months from the date of opening of the link to file the objections as mentioned.
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