TMI Blog2022 (8) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... nly in the application of taxation laws but also in the procedural mechanism to be applied towards assessee in treating him for the purpose of tax. It hardly stood to reason that the department refused the request of the assessee for grant of time to file his response to the draft assessment order. There was sufficient time available for the final assessment to be made. Furthermore, it was pandemic time when the department should have adopted liberal approach in refusing the request for time for filing objection to the draft assessment order and finally passing the assessment order. The department acted thick skinned. For the above reasons, the petitioner deserves to be granted a relief. The assessment order dated 27.05.2021 under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 dated 27.05.2021 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (hereinafter mentioned as the Act ). The petitioner has also challenged the notice of demand dated 27.05.2021 as well as notice regarding penalty under Section 274 read with Section 270A of even date, which all related to the Assessment Year 2018-19. 3.1. The petitioner appears to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 27.05.2021 for the Assessment Year 2018-19. The petitioner was deprived of any opportunity to make out his case in respect of the draft assessment order and the final assessment order came to be passed. 4. Learned advocate for the petitioner invited attention of the Court to notification dated 13 th August, 2020, more particularly, Clause 2(xvi)(b) thereof which inter- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 required to be finalized by the Assessing Officer on or before 30.06.2021, and taking into consideration the paucity of time at his disposal on account of other pending time bound assessments, the Assessing Officer was not in a position to take note of the petitioner s request for adjournment. 5.4. The above stand reflects, to say the least, the thick skinne ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
