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TMI Blog2023 (1) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... istry of Finance, Department of Revenue, North Block, New Delhi. It is the case of the petitioner that various details were called for from time to time and the same were duly furnished by the petitioner. 2. Between 23/03/2021 to 01/04/2021, the respondent vide its notice dated 23/03/2021 issued under section 142(1) of the Act, called upon the petitioner to furnish certain details on or before 30/03/2021. The petitioner requested for adjournment of one week on 30/03/2021. On 31/03/2021, the respondent acceded to such request and granted 6 days instead of 7 days. On 23/04/2021, the respondent prepared a draft assessment order determining the total income of the petitioner and sent the same to the petitioner through the show cause notice dated 23/04/2021 calling upon the petitioner to show cause as to why the assessment should not be completed as per the draft assessment order. It is the say of the petitioner that response was needed to be submitted through the registered e-filing account by 23:59 hours of 26/04/2021. It had also permitted the petitioner to make request for personal hearing so as to make oral submissions or present the case after filing of written reply and on app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice. Hence, the present petition with the following prayers: "7. The petitioner, therefore, prays that this Hon'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, direction or order and be pleased to : (a) quash and set aside the impugned Assessment Order dated 16.06.21 as well as the demand notice dated 16.06.21 for the Assessment Year 2018-19 at ANNEXURE "A (Colly.)" to this petition; (b) Pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the impugned Assessment Order dated 16.06.21 as well as the demand notice dated 16.06.21 for the Assessment Year 2018-19 at ANNEXURE "A (Colly.)" to this petition; (c) any other and further relief deemed just and proper be granted in the interest of justice; (d) to provide for the cost of this petition." 6. This court on issuance of notice, had directed the respondent to respond to prayers and affidavit-in-reply is filed by respondent No.2 - Asst. Commissioner of Income-Tax, Circle 1(1)(1), Ahmedabad, who has denied all the allegations. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is emphatically contended by the respondent that it is the duty of the petitioner also to inquire from the respondent as to what had happened after 20 days. The Assessing Officer had waited till 15/06/2021, which makes around 50 days' of time. The petitioner failed to submit any reply against the show cause notice and even after requesting for the adjournment, he had not chosen to give a reply. It cannot be said that the assessment has been framed in due haste. The failure on the part of the petitioner to respond to the draft assessment order-cum- show cause notice, would naturally result into assessment to be finalised. 8. We have heard extensively learned Senior Advocate Mr.Tushar Hemani assisted by Ms.Kamya Manit Shah for the petitioner, who has raised the grievance that no effective opportunity had been given to furnish the documents and to reply to the show cause notice and draft assessment order. Only three days' time was granted while issuing the show cause notice to the petitioner making it returnable on 26/04/2021. The grievance is also made that the assessment had been finalised on the date, that had been extended by virtue of the notification dated 27/04/2021 up to 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o indicate that the assessee has been communicated the grant of adjournment on that particular date. Once there is a request made to the respondent authority by any assessee for adjournment, it is expected always and a must that the same is responded to, more so, when there is a faceless assessment. The reply that needs to be filed, can be done only when the portal opens for a particular time period and not without that. The petitioner contended that his adjournment application requesting for time for at least 20 days, was not rejected nor granted and he was rightly under a bonafide belief that fresh notice for fixing date of hearing shall be issued. Insistence on the part of the respondent that the petitioner also could have been vigilant enough to make a request once again if he had not heard in 20 days' time is surely worth noting and it is also noteworthy further that only after assessment order was passed after 50 days that he has woken up from his slumber. Without endorsing to that conduct of the petitioner, we need to categorically hold that, that hardly is a ground to deny an opportunity to the petitioner who was all throughout clueless on the next date of hearing. 12. Fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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