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2023 (5) TMI 550 - HC - Income TaxFaceless Assessment - violation of principles of natural justice and in non-compliance of procedure enshrined in clause (vii) and (viii) of sub-section (6) to Section 144-B - grievance of the petitioner before this Court is that his case was fixed for 21.03.2023 at 11 AM through VC but due to non-availability of the petitioner’s counsel, a request to re-schedule the VC was submitted at 7 AM on 21.03.2023 but the petitioner did not receive any response from respondent No. 1 and the request showed as “Open” on the e-filing portal of the petitioner and Respondent No. 1 closed the e-submission facility in the account of the petitioner on 21.03.2023 - HELD THAT:- Petitioner raised a grievance on e-filing portal on 21.03.2023 and resolution to this grievance was provided on 23.03.2023. This information was even forwarded by respondent No. 1 to the concerned Assessment Unit on 24.03.2023 (P-5). However, without affording opportunity of hearing to the petitioner, the impugned order and notices have been issued. In compliance of order dated 12.04.2023, a reply dated 20.04.2023 has been filed by the respondents admitting the fact that information with respect to request of personal hearing was forwarded by respondent No. 1 to the concerned assessment unit on 21.03.2023. Without going into the merits of the case, the present petition is allowed.
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