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2022 (10) TMI 1121 - HC - Income TaxValidity of reopening of assessment - total violation of the principles of natural justice as no opportunity was given to the petitioner to submit documents, more so because of his sickness - HELD THAT:- Petitioner was not well but the period of his illness was only from 08.12.2021 to 13.12.2021. Notices were issued under the provisions of the Income Tax Act, more particularly under Sections 148, 142(1) and 144 of the Income Tax Act both by the 2nd as well as the 1st respondents long prior to the said date. In fact, the notices were said to have been sent by registered post and also through e-mail but there was no response to any of those notices. The draft assessment order was also sent to the same e-mail, to which the petitioner responded and communicated with the respondent on 16.03.2022 itself, seeking time to file documents. Therefore, the plea of the petitioner that he is not in a habit of seeing the e-mails cannot be accepted. If that was so, the petitioner could not have responded so fast to the draft assessment sent on 15.03.2022. Therefore, the argument of learned Senior Counsel that there was total violation of the principles of natural justice cannot be accepted. It may be true that the petitioner herein would have to pay huge amount if the best assessment goes uncontested but, the averments made in the affidavit itself would show the petitioner has got statutory remedy of filing an Appeal under Section 246-A of the Income Tax Act to the National Faceless Appellate Authority. Hence, in view of statutory remedy of appeal under Section 246-A of the Income Tax Act to the National Faceless Appellate Authority, the petitioner can submit all the documents or information regarding cash deposits etc. Writ Petition is disposed of directing the petitioner to prefer an Appeal in which event the Commissioner of Appeals shall consider the same, including the request for condonation of delay, having regard to the facts involved in the case in accordance with law
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