TMI Blog2022 (1) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... nt no.1 -.HELD THAT:- Despite the petitioner responding to the show cause notice much prior to issuance of the assessment order, there is no consideration of the reply given by the petitioner to the show cause notice. A mere statement now in the affidavit in reply that the petitioner s response to the show cause notice did not contain any new or material fact cannot be accepted as such reason/consideration is not found in the impugned assessment order. The validity of the impugned assessment order would have to be judged from its contents and the same cannot be supported by extraneous material in the form of affidavit in reply. Hence for this reason the challenge to the assessment order dated 14.05.2021 is liable to succeed. An alternate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 pursuant to the scrutiny assessment under E-Assessment Scheme-2019. The said order has been passed under Section 143(3) read with Section 144-B of the Income Tax Act, 1961 (for short, the said Act ) by which the income of the assessee stands assessed. Consequent there upon a demand notice has also been issued on the same day in terms of the aforesaid order. 3. The principal ground of challenge as raised to the assessment order is based on the breach and non-compliance of the principles of natural justice inasmuch as there was no proper and sufficient opportunity granted to the petitioner to respond to the show cause notice issued in that regard by the respondent no.1. On 10.04.2021 the respondent no.1 issued a show cause notice to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n has not been taken into consideration. This has resulted in denial of proper opportunity to the petitioner and failure to take into consideration his response to the show cause notice. In other words, despite seeking adjournment on 12.04.2021 till 21.04.2021 and thereafter filing reply on 21.04.2021, the same has not been considered by the respondent no.1 while issuing the assessment order. On this count, it is submitted that the assessment order is liable to be set aside. 4. The learned counsel for the respondent no.3 by relying upon the reply filed on record submitted that after considering the entire material on record the assessment order was passed. Since no new fact or material evidence was submitted by the petitioner in the repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t order was passed much later on 14.05.2021. In other words, if the Authority was to pass the assessment order on 14.05.2021 the material already on record in the form of petitioner s reply dated 21.04.2021 ought to have been considered before passing the assessment order. Thus, despite the petitioner responding to the show cause notice much prior to issuance of the assessment order, there is no consideration of the reply given by the petitioner to the show cause notice. A mere statement now in the affidavit in reply that the petitioner s response to the show cause notice did not contain any new or material fact cannot be accepted as such reason/consideration is not found in the impugned assessment order. The validity of the impugned assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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