TMI Blog2021 (5) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent no. 1 in view of the fact that the impugned show cause notice-cum-draft assessment order dated 22.04.2021 has brought about a variation in the returned income of the petitioner. Therefore, for the foregoing reasons, we are inclined to allow the writ petition. It is ordered accordingly. The impugned assessment order, the notice of demand and the notice for initiation of penalty proceedings, are quashed. Liberty is, however, granted to respondent no. 1 to pass a fresh assessment order after giving an opportunity of a personal hearing to the authorised representative of the petitioner, qua the show cause notice-cum-draft assessment dated 22.04.2021. While granting the personal hearing, the respondent no. 1 will inter alia bear in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he directions that we propose to pass, he does not wish to file a counter-affidavit/reply and that he would argue the matter based on the record, presently, available before us. 4.2 Given the fact that the respondent no. 1 is located in the National Capital Territory of Delhi [in short Delhi ], Mr. Rai cannot, but accept, that this Court would have the jurisdiction in the matter, though, the discretion to entertain the same, would vest with the Court. 4.3 In our view, we are inclined to exercise jurisdiction in the matter, as this would, one way or the other, conclude the matter. It would save time and expense both, for the revenue, as well as the assessee and lend certainty as to how parties are to proceed further in the matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 142(1) of the Act on 05.03.2021, to which, the petitioner, once again, claims that replies dated 12.03.2021 and 24.03.2021, were submitted. 8. It is in this background; respondent no. 1 issued a show cause notice-cum-draft assessment dated 22.04.2021. Via this show cause notice, the petitioner was called upon to file its objections qua the same by 27.04.2021. 9. Pertinently, on 24.04.2021, the Central Board of Direct Taxes (CBDT) extended timelines for certain set of compliances required to be made by the assessees under the Act. 10. Insofar as the assessment proceedings were concerned, the timeline was extended till 30.06.2021. 11. Since the time granted to the petitioner, to respond to the show cause notice dated 22.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were given to the petitioner to respond qua various issues. 15.1 Mr. Rai, thus, contended that merely because the respondent no. 1 did not respond to the petitioner s request for accommodation made via the application dated 27.04.2021, it could not be said that there was a breach of principles of natural justice. Analysis and Reasons: 16. We have heard the learned counsel for the parties and have perused the record. 16.1 According to us, what has emerged clearly is that, a request for accommodation was made by the petitioner on 27.04.2021, wherein a reference was made to the CBDT circular dated 24.04.2021, whereby, the limitation for passing the assessment order had been extended till 30.06.2021. 16.2 The respondent no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after giving an opportunity of a personal hearing to the authorised representative of the petitioner, qua the show cause notice-cum-draft assessment dated 22.04.2021. While granting the personal hearing, the respondent no. 1 will inter alia bear in mind the provisions of Clauses (vii) to (xii) of Section 144B (7) of the Act. 17.2. Respondent no. 1 will, thus, serve upon the petitioner, a written notice indicating therein, the date and time as to when the hearing will be convened, albeit via virtual mode, given the fact that the pandemic is raging in Delhi. 17.3. Needless to add, once the assessment proceedings are concluded, a copy of the assessment order will also be served upon the petitioner. 17.4. To hasten the proceedings, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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