2022 (8) TMI 91

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....nd wanted to submit his response to such assessment order, whether in the facts of the case the Department was justified in not granting time to file reply especially when, the seeking of time by the assessee was during the pandemic period-is the question posed. 2. With request and consent of learned advocates for the parties, the petition was taken up for final consideration today. 2.1. Rule, returnable forthwith. Learned advocate Mr.Karan Sanghani for M.R.Bhatt & Co. waives service of Rule. Learned Senior Advocate Mr.M.R.Bhatt appeared for the respondents-Department. 2.2. Heard learned advocate Mr.Sudhir Mehta for the petitioner and learned Senior Advocate for the respondents. 3. Petitioner has prayed to set aside assessment order dat....

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....nder Section 68 of the Act relating to the loan transaction. It appears that the assessee wanted to respond to the draft assessment order by filing reply. 3.4. On 22.05.2021, a request was made for granting fifteen days' time with reference to the show-cause notice which was issued pursuant to the draft order. The said request letter was sent by Email. The record of the petition reflects (Page Nos.51 and 52) that the request letter was received by the Department wherein the time was prayed for by the assessee up to 06.06.2021. 3.5. It is further reflected, and is not in dispute, that the said request was not responded to, nor came to be ever decided by the respondent authorities. Finally passed was the impugned assessment order dated 27.0....

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....said to have operated prejudicial to the assesee, without anything requiring further. 5.2. While the above aspect by itself clinchs the relief for the assessee, there is an additional weighty aspect. The request for time to respond the draft assessment order, when made on 22.05.2021, it was admittedly a period when Covid-19 pandemic was at its peak. The second wave which had shattered the life and affairs in the society. Even a judicial notice can be taken of the said state of thing. In such hard times, it was expected of the Income Tax Department to be even more lenient. 5.3. As the petition was contested by filing affidavit-in-reply, after narrating the dates and events, it was stated in paragraph 4(iv) that, "the assessment was require....