Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 655 - MADRAS HIGH COURTValidity of order passed u/s 144 r.w.s. 147 - denial of natural justice - As stating that the petitioner had not responded to the notices issued by the respondent Bank informed about the attachment order passed by the Department attaching the bank account of the petitioner - HELD THAT:- On perusal of the records, it is an admitted fact that the Authorised representative of the petitioner was passed away on 29.12.2017. Thereafter, the notice under Section 148 of the IT Act was issued on 31.03.2021 by way of post and the same was received by the petitioner on 03.04.2021. Thereafter, all the notices were uploaded in the e-portal and the e-portal was also accessed by the petitioner. In fact, the assessment order also sent by virtue of post and the acknowledgement card was filed before this Court. As stated in counter affidavit of the respondent, between the period of date of issuance of notice and till the date of assessment, the assessee had accessed the e-portal for filing the income tax returns for assessment year 2021-2022 and for filing the audit report for the assessment year 2021- 2022. When such being the case, find no force in the submissions of the petitioner that the impugned order was passed in violation of principal of natural justice since the respondent had already taken all the efforts to send the notices to the petitioner through physically as well as by uploading the same in the e-portal. Further, it is clear that only due to inaction on the part of petitioner in filing the reply, this assessment order came to be passed. Assessee themselves had given up their rights for personal hearing and filing of reply in the present case. However, in the scheme of the IT Act, the assessee will have two opportunities to present their case. One is before the Assessing Officer and another is before the Appellate Authority. The Appellate Authority will also have similar power of the Assessing Officer to adjudicate the petitioner’s case. Hence, once a person had given up his rights, he cannot claim it back as he lost his opportunity. In such situation, he has to avail the second opportunity to present their case before the Appellate Authority. Decided against assessee.
|