TMI Blog2022 (9) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... at before such an imputation can be made against the parties concerned they must be given an opportunity to show cause that the under valuation in the agreement for sale was not with a view to evade tax. It is, therefore, all the more necessary that an opportunity of hearing is provided. In Sahara India (Firm) vs. Commissioner of Income- tax, Central-I [ 2008 (4) TMI 4 - SUPREME COURT ] Hon'ble Supreme Court highlighted the necessity and importance of opportunity of pre-decisional hearing to an asseesee and that too in the absence of any express provision. Show Cause Notices were issued on 19/02/2022 and the final impugned orders were made on 30/03/2022. There is some merit in the petitioners' contentions about the failure of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions can be disposed of by a common judgment and order since the issues of law and fact are common. The Counsel point out that Writ Petition No.994 of 2022(F) pertains to the Assessment Year 2017-18 and Writ Petition No.995 of 2022(F) pertains to the Assessment Year 2015-16. 4. The petitioners question the impugned order dated 30/03/2022 made by the National Faceless Assessment Centre, New Delhi assessing the petitioners' income for the relevant Assessment Year by invoking the provisions of Section 144 of the Income Tax Act, 1961. The proceedings are commenced by the issuance of notice under Section 148 of the Income Tax Act. It is the case of the respondents that despite opportunities the petitioners failed to file the necessary ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioners of being heard. 8. Mr. K.V. Arvind, learned Senior Standing Counsel points out that the petitioners, despite several opportunities failed to file their returns for the relevant Assessment Year. He points out that even after the Show Cause Notice was issued, no returns were filed by the petitioners. He submits that in such circumstances, there was no obligation to even grant an opportunity of an oral hearing. He submits that such opportunity was granted as a matter of abundant caution and not because the petitioners were entitled to the same. He submits that the petitioners' reply to the Show Cause Notices and the additional reply filed on 28/03/2022 was also considered while making the impugned order. He submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehalf of the petitioners. Record also bears out that the entire proceedings u/s. 144 were commenced and included within a short span of 11 days. 12. In C.B. Gautam v/s. Union of India and others [(1993) 1 SCC 78] the Hon'ble Supreme Court held that even though it was not statutorily required, yet the authority was liable to give notice to the affected parties while purchasing their properties under Section 269-UD of the Act, namely, the compulsory purchase of the property. It was observed that though the time frame within which an order for compulsory purchase has to be made is fairly tight, yet urgency is not such that it would preclude a reasonable opportunity of being heard. A presumption of an attempt to evade tax may be rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing before taking a decision is necessary. 14. Show Cause Notices were issued on 19/02/2022 and the final impugned orders were made on 30/03/2022. There is some merit in the petitioners' contentions about the failure of natural justice in the peculiar facts of the present case. 15. Therefore, without going into the merits and by focusing on the peculiar facts and circumstances of the present case like the shortness of the notice coupled with the fact that the petitioners are a Government Company which functions through its officials, we think that the interest of justice would be served if the impugned orders are set aside and the matter is remanded to the Assessing Officer for passing fresh orders after granting a reasonable o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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