TMI Blog2023 (2) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... ing officer was promoted during April 2021 and therefore, was holding an additional charge in addition to his substantial charge with minimal supporting staff and without adequate infrastructural facilities from July 2021 and that hardly is the ground for non-compliance of the provision of the law. An attempt is made to explain that the AO needed to complete many time barring assessment cases and the penalty cases in both his charges and the above was not the only case. These according to us are very lame excuses and surely not expected to be given by the respondent authority. The least it could have done was to accept the aspect by seeking the permission to freshly initiate such action. This is not the case of failure of the system o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) read with Section 144 B of the Income Tax Act, 1961 assessing the total income of the petitioner for the Assessment Year 2018-2019 by adding the huge amount without availing an opportunity of hearing. 2. According to the petitioner, Assessing Officer, while passing the Assessment Order, has disregarded the binding precedents, the required statutory requirements and the entire addition made of Rs.11.47 Crore (rounded off) is without issuance of the show cause notice and providing of the draft assessment order. 3. We have heard the learned advocate, Mr.Bandish Soparkar appearing for the petitioner, who has urged that this is the process case as the hearing had been point blank refused by a communication dated 23.09.2021. The ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the same could have been availed had the draft assessment order along with the show cause notice was issued. The demand notice under Section 156 of the I.T Actas well as the penalty under Section 274 read with Section 270 A of the Act had been made. 5. The respondent appeared and filed affidavit-in-reply denying all allegations. It is not in dispute that on 27.9.2021, the show cause notice was issued to the assessee to comply with the same on 28.9.2021. Since the case was getting time barred on 30.9.2021. The last reply was filed by the assessee on 28.9.2021. The assessee s reply of 28.9.2021 was considered and after taking into account, the processing time taken for getting approval online system under the faceless assessment scheme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee which the respondent construe to be the opportunity as required to be granted under the law he has not been availed much less the offering of the personal hearing and issuance of the draft order after getting approval of the higher authority. The Assessing officer was promoted during April 2021 and therefore, was holding an additional charge in addition to his substantial charge with minimal supporting staff and without adequate infrastructural facilities from July 2021 and that hardly is the ground for non-compliance of the provision of the law. An attempt is made to explain that the AO needed to complete many time barring assessment cases and the penalty cases in both his charges and the above was not the only case. These accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
