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2022 (9) TMI 414 - HC - Income TaxValidity of order of assessment passed u/s 143(3) r.w.s 144B - grievance of the petitioner-assessee is that the assessment order is passed in breach of the principles of natural justice - preliminary objection of Respondent is that the assessee has alternate remedy - assessee was given two working days to file its response to the show cause notice and the draft assessment order - HELD THAT:- It is true that the order impugned is appealable. However, since, for reasons spelt out hereinafter, we find that the submission premised on the breach of the principles of natural justice is substantiated by the material on record, we are not inclined to compel the assessee to prefer the statutory appeal. The assessee could not file its response within the narrow window of two working days and sought further time, particularly since due to the Covid-19 pandemic the educational institutions were closed and the staff handling accounts was not readily available for collecting the data and formulating the structured response. However, respondent 1 proceeded to pass the impugned order on 20-4-2021. The principles of natural justice are egregiously violated. Two working days were in effect available with the assessee to formulate and submit its structured reply to the show cause notice and the draft assessment order. It is in this view of the matter, that we have observed supra, that the assessee need not be compelled to prefer appeal as a ritualistic formality. We have no hesitation in setting aside the order of assessment impugned and all consequential orders. We request respondent 1 to grant personal hearing to the assessee after giving the assessee seven clear days notice since the portal will have to be opened to facilitate the personal hearing. We further permit the assessee to file all the relevant documents, and if need be, the separate portal shall be opened to unable the assessee to do the needful.
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