TMI Blog2023 (1) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 144B (9) stipulates that an assessment made u/s. 143(3) or 144 shall be non est, if such assessment is not made in accordance with the procedure laid down under this section. Therefore, in our opinion, in the case on hand as the opportunity to respond to the show-cause notice was not made available to the assessee particularly, when the huge variation/ addition was proposed to be made which is prejudicial to the interest of the assessee, it violates the principles of natural justice. Resultantly, we allow the present petition and quash and set aside the order passed u/s. 143(3) r.w.s. 144B. The penalty proceedings and the demand notice are also quashed and set aside, however, we give liberty to the Assessing Officer to initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by 20.09.2022, 04:13 p.m. It is case of the petitioner that 17th and 18th September being Saturday and Sunday, only one working day was available to the assessee to respond to the show-cause notice, therefore it requested for adjournment till 23.09.2022. The reason given for adjournment was, gathering of materials from multiple sources, and thus, two more days of adjournment was sought for. However, when the petitioner tried to submit the response on 22.09.2022, e-submission was closed, and therefore, petitioner filed grievance application on 22.09.2022. One another grievance application on 23.09.2022 was filed and the same was closed informing that e-submission was closed by the Assessing Officer. It is further case of the petitioner that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as available to the petitioner, and therefore, a request for adjournment was made on 20.09.2022 to grant time till 23.09.2022. The reason for seeking adjournment was for gathering of materials from multiple sources. However, the A.O. ignored the petitioner s request and closed the e-submission portal. The two grievance applications filed on 22.09.2022 and 23.09.2022 were also not considered by the Authority. The final assessment order u/s. 143(3) r.w.s. 144 of the Act was passed on 29.09.2022, without reply of the assessee and thus, there is clear violations of principle of natural justice. In support of his submissions, he relied upon the decision of this Court in Special Civil Application No.7731 of 2021. 5. Learned Standing Counsel Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny variation prejudicial to the interest of the assessee is proposed. It refers to serve a notice calling upon him to show-cause as to why the proposed variation should not be made. Further Section 144B (9) stipulates that an assessment made u/s. 143(3) or 144 shall be non est, if such assessment is not made in accordance with the procedure laid down under this section. Therefore, in our opinion, in the case on hand as the opportunity to respond to the show-cause notice was not made available to the assessee particularly, when the huge variation/ addition was proposed to be made which is prejudicial to the interest of the assessee, it violates the principles of natural justice. 7. Resultantly, we allow the present petition and quash and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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