TMI Blog2022 (6) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... ther four days time to respond, citing the reason to gather necessary materials from different sources, the assessing officer was bound to give a response, intimating either the rejection or its acceptance of request for time. Such a response is part of the basic requirements of the principles of natural justice. When there was a lack of response, it is only probable that the petitioner would have expected his request for adjournment having been accepted. Therefore, the assessing officer ought not to have proceeded with the assessment on 24.04.2021, as originally mentioned. In view of the above, there is a clear evidence of violation of principles of natural justice and hence, Ext.P8 is liable to be set aside on this count alone. Notwith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of ₹ 6.20 crores through its return. The return of the petitioner was selected for scrutiny and later, the respondents informed the petitioner that the assessment will be completed through the Faceless Assessment Scheme. 3. Petitioner was issued with notices calling for information which were all promptly responded to. Thereafter, petitioner was served with a show cause notice, dated 16.04.2021 as per Section 144B (xvi) of the Income Tax Act, 1961, seeking its objection as to why an order of assessment should not be completed, as per the draft assessment. The said notice granted him seven days time to respond-(by 11:59 p.m. on 23.04.2021) 4. Immediately, on receipt of the proposal for completing the assessment based upon the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sures a reasonable opportunity to respond to notices. 7. Section 144B(1)(vii) and Section 144B(1)(xxii) are relevant for the present and are extracted as below:- 144B(1)(vii) the assessee or any other person, as the case may be, shall file his response to the notice referred to in clause (vi) within the time specified therein or such time as may be extended on the basis of an application in this regard to the National Faceless Assessment Centre (xxii) the assessee may, in a case where show cause notice has been served upon him as per the procedure laid down in sub-clause (b) of Clause (xvi) furnish his response to the National Faceless Assessment Centre on or before the date and time specified in the notice or with the extend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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