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2022 (8) TMI 91 - HC - Income TaxValidity of order passed - Faceless Assessment Scheme - Penalty u/s 274 read with Section 270A imposed - draft assessment order u/s 144B - Whether in the facts of the case the Department was justified in not granting time to file reply especially when, the seeking of time by the assessee was during the pandemic period-is the question posed? - HELD THAT:- We fail to understand when the assessment was to be finalized before 30.06.2021, what prevented the Department from granting time to the petitioner-assessee up to 06.06.2021. The assessee congenial approach should be reflected not only in the application of taxation laws but also in the procedural mechanism to be applied towards assessee in treating him for the purpose of tax. It hardly stood to reason that the department refused the request of the assessee for grant of time to file his response to the draft assessment order. There was sufficient time available for the final assessment to be made. Furthermore, it was pandemic time when the department should have adopted liberal approach in refusing the request for time for filing objection to the draft assessment order and finally passing the assessment order. The department acted thick skinned. For the above reasons, the petitioner deserves to be granted a relief. The assessment order dated 27.05.2021 under Section 143(3) read with Section 144B of the Act as well as the notice dated 27.05.2021 u/s 274 read with Section 270A of the Act are hereby set aside. The assessment proceedings are remanded to the AO to be taken up afresh from the stage of the draft assessment order. The Assessing Officer shall pass appropriate order after giving opportunity to the petitioner to file reply. The entire assessment proceedings culminating into the final assessment order shall be completed within twelve weeks from the date of receipt of this order.
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