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2023 (1) TMI 776 - HC - Income TaxAssessment u/s 144B - adjournment application - Non communication of next date to the petitioner - As argued no effective opportunity had been given to furnish the documents and to reply to the show cause notice and draft assessment order - non response to the request of grant of 20 days or permitting filing of reply to the show cause notice - HELD THAT:- As in response to the request made by the assessee, nothing had been responded to in the National Faceless Assessment procedure. This is true, it has been brought into the effect for doing the things that makes the system very transparent. It has numerous advantages and at the same time, the authority is also required to be far more vigilant in responding to the request online here. The order sheet of the officer concerned shows that he has granted the time up to 10/05/2021 but, the same was never communicated to the petitioner. Although, he may not have intended that way, but due to either limitation of the system itself or operationalization of the system, on the part of the officer concerned, unquestionably this has happened. The fact remains that the assessee would be totally in dark of the next date of hearing and therefore, if that has resulted into finalization of the assessment against the assessee, there is a clear violation of principles of natural justice and therefore, this Court needs to interfere by quashing and setting aside the order of assessment. Let the opportunity be given to the petitioner. We hereby restore the matter from the stage at which it was. Respondent is directed to give an opportunity to the petitioner by granting time of two weeks to respond to the show cause notice from the date of receipt of copy of this order. Let there be a specific date given of two weeks to the petitioner within which, the petitioner shall file his reply without asking for further adjournment. Thereafter, after following the due procedure, necessary order shall be passed.
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