TMI Blog2023 (2) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... from the respondent - HELD THAT:- The petitioner has engaged the service of the Chartered Accountant, only after reposing faith and trust in him. For the negligence if any of the Chartered Accountant or the Income Tax Practitioner, the respondent cannot be held responsible. Therefore, the contention of the petitioner that he was unable to respond to the notices under section 142(1) and 143(2) of the Income Tax Act has to be necessarily rejected. Having failed to make use of the opportunities granted by the respondent to respond to the notices sent by them, the question of entertaining this writ petition will not arise. However, the petitioner categorically claims that if he had been afforded an opportunity of personal hearing, he would h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the petitioner had submitted as deduction under Chapter 6A of the Income Tax Act has been disallowed, though the show cause notice dated 27.11.2018 did not disclose such a disallowance. 2. A counter affidavit has been filed by the respondent denying the contentions of the petitioner and stating that several opportunities were granted to the petitioner to respond to the notices issued under sections 142(1) and 143(2) of the Income Tax Act and none of those notices were responded to by the petitioner. According to the respondent, for the mistake alleged to have been committed by the Auditor or the Income Tax Practitioner engaged by the petitioner, the impugned assessment order cannot be quashed. According to the respondent, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the petitioner also drew the attention of this Court to the note on E-proceeding which was attached along with the notices issued to the petitioner under section 143(2) of the Income Tax Act, 1961 and would submit that even as per the said note, whenever a show cause notice contemplates any adverse view against the assessee, the request for personal hearing made by the assessee has to be acceded by the respondent. Therefore, according to him, when an assessment order has been passed without affording a personal hearing to the assessee, that too, when a specific request has been made by the assessee, the impugned assessment order has to be quashed. 6. Learned counsel for the petitioner would submit that due to the negligence of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the said notices were received in the Email address of the Chartered Accountant or the Income Tax Practitioner engaged by him for filing the revised return of income. According to the petitioner, the income Tax Practitioner or the Chartered Accountant did not communicate with the petitioner about the notices received from the respondent and that is the reason as to why the petitioner did not respond to the notices sent by the respondent, prior to the issuance of Show Cause Notice. 9. The petitioner has engaged the service of the Chartered Accountant, only after reposing faith and trust in him. For the negligence if any of the Chartered Accountant or the Income Tax Practitioner, the respondent cannot be held responsible. Therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd therefore, the question of entertaining this writ petition, when the petitioner has failed to respond to the several notices issued by the respondent, will not arise. 12. For the foregoing reasons, this Court is inclined to permit the petitioner to file the statutory appeal as against the impugned assessment order within a time frame to be fixed by this Court. This Court is of the considered view that a period of four weeks will suffice for the petitioner to prefer the statutory appeal, if aggrieved by the impugned assessment order. Excepting for the aforementioned limited relief to be granted by this Court, the contention of the petitioner that the impugned assessment order has been passed in violation of principles of natural justic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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