TMI Blog2022 (9) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Assessing Authority, it becomes abundantly clear that specific and definite directions were issued to the Assessing Authority to comply before passing the impugned order. However, a perusal of the order will clearly indicate that the said directions have not been complied with by the Assessing Authority as is clear from the impugned order itself. It is also relevant to state that though the Tribunal has directed the Assessing Authority to afford sufficient and adequate opportunity of being heard to the petitioner, the Assessing Authority has granted only a period of two days from 22.09.2021, on which date show-cause notice was issued and called upon the petitioner to furnish his reply on or before 24.09.2021. It is needless to stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IN and Notice No.ITBA/AST/S/156/2021-22/1035906315(1) issued by the Respondent No.1 for the AY 2010- 11 herein marked as Annexure-A2. c. Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the penalty order u/s. 271(1)(c) of the Act dated 21.02.2022 bearing DIN No.ITBA/PNL/F/271(1)(c)/2021- 22/1039971497(1) issued by the Respondent No.1 for the AY 2010-11 herein marked as Annexure-A3. d. Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Notice of demand issued in respect of penalty order, u/s. 156 of the Act dated 21.02.2022 bearing DIN and Notice No.ITBA/PNL/S/156/2021- 22/1039971511(1) in respect of penalty order u/s. 271(1)(c), issued by the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended that show-cause notice was issued by the Assessing Authority on 22.09.2021 enclosing the approved Assessment Order giving an extremely small period of two days to file reply and due to paucity of time and on account of unavoidable circumstances, bonafide reasons and sufficient cause, the petitioner was not in a position to comply with the said show-cause notice and consequently, in a hurried manner, the Assessing Authority has proceeded to pass the impugned order within a period of two days from the date of issuance of the show-cause notice which is yet another ground to quash the impugned order. Thirdly, it is contended that the aforesaid order dated 19.12.2019 passed by the ITAT has attained finality and the same has become concl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsport payment, if his accounts of the immediately preceding financial year i.e., FY 2008- 09 (A.Y 2009-10) are not be liable for audit u/s 44AB of the Act. In the letter furnished by the assessee before the AO, the assessee has claimed that he was not liable for getting his accounts audited u/s. 44AB of the Act in the immediately preceding financial year. 12. In view of the discussion made Supra, for the limited purpose of examining the above said claim of the assessee, we restore this issue to the file of the AO. If the assessee has maintained books of account for the immediately preceding year and he was not liable for getting his accounts audited u/s 44AB of the Act, then the impugned disallowance is not warranted. If the AO was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was issued and called upon the petitioner to furnish his reply on or before 24.09.2021. It is needless to state that a short period of time given by the Assessing Authority to the petitioner to furnish his reply is not only contrary to the directions issued by the ITAT but is also violative of principles of natural justice and the same deserves to be quashed on this ground also. 7. It is also necessary to state that in view of the specific assertion on the part of the petitioner that if one more opportunity is granted, the petitioner would produce additional documents in support of his claim and in consonance with the directions issued by the ITAT while remitting the matter back to the authority, the impugned order deserves to be set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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