9911796707
TMI Blog2022 (9) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1961 dated 26.09.2021 bearing DIN No.ITBA/AAST/S/143(3) /2021-22/1035906288(1) issued by the Respondent No.1 for the AY 2010-11 herein referred as Annexure-A1. b. Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing Notice of demand issued u/s 156 of the Act dated 26.09.2021 bearing DIN 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 Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal to the Assessing Authority, the Assessing Authority has not complied with the said directions and has proceeded to pass the impugned order without considering or appreciating the specific directions issued by the Tribunal, as such, the impugned order deserves to be set aside on this ground alone. Secondly, it is contended 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 Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the learned counsel for the petitioner, while setting aside the Assessment Order remitting the matter back to the Assessing Authority, the ITAT vide order dated 19.12.2019 issued the following directions: "11. We have already held that the assessee shall not be liable for deducting tax at source from transport 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 spec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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