TMI Blog2023 (7) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of the application made in this regard to the NFAC, which shall forward the reply to the Assessment Unit. It is an open and shut case before us that the Petitioner indeed sought an adjournment till 16.12.2022 vide his email dated 08.12.2022, which is not denied by the Department. Clause (xiii) of Section 144B(1) indicates that the Assessee can file a reply on the date and time as specified or also within the extended time on the basis of his request application. There is no dispute that the Department shut down the window on 09.12.2022 and neither accepted the request of the Petitioner, nor rejected it. This Writ Petition is allowed. The impugned Assessment Order is quashed and set aside. - WRIT PETITION NO. 2172 OF 2023 - - - Dated:- 23-6-2023 - RAVINDRA V. GHUGE AND Y. G. KHOBRAGADE, JJ. For the Petitioner : Shri Ajay R. Singh i/by Shri Pawar Ajay D. For the Respondents 1 to 3 : Shri A.R. Kale For the Respondent 5 : Shri R.R. Bangar Per Court :- 1. The Petitioner has put forth prayer clauses A, B, C and D as under:- A) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ order or direction unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tices dated 17 December 2022 (Exhibit 'R' 'S');. 2. We have considered the submissions of the learned Advocates appearing for the respective sides and have gone through the petition paper book with their assistance. 3. For the Assessment Year 2021-22, the Petitioner has filed it's Income Tax Returns on 28.02.2022. The computed income under Section 143(1) of the Income Tax Act, 1961, was Rs. 3,83,86,700/-. The Department did not agree with the computation and, therefore, issued the show cause notice under Section 144-B r/w Section 143(2), on 02.12.2022. Section 143(2) and Section 144-B, read as under:- 143(2)Where a return has been furnished under section 139, or in response to a notice under sub-section (1) of section 142, the Assessing Officer or the prescribed income-tax authority, as the case may be, if, considers it necessary or expedient to ensure that the assessee has not understated the income or has not computed excessive loss or has not underpaid the tax in any manner, shall serve on the assessee a notice requiring him, on a date to be specified therein, either to attend the office of the Assessing Officer or to produce, or cause to be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall file his response to such notice within the time specified therein or such time as may be extended on the basis of an application in this regard, to the National Faceless Assessment Centre which shall forward the reply to the assessment unit; (vi) where a request- (a) for conducting of enquiry or verification by the verification has been made by the assessment unit under sub-clause (b) of clause fix the request shall be assigned by the National Faceless Assessment Centre to a verification unit through an automated allocation system or (b) for reference to the technical unit has been made by the assessment unit under sub-clause (c) of clause (iv), the request shall be assigned by the National Faceless Assessment Centre to a technical unit through an automated allocation system; vii) the National Faceless Assessment Centre shall send the report received from the verification unit or the technical unit, as the case may be based on the request referred to in clause (vi) to the concerned assessment unit; (viii) where the assessee fails to comply with the notice served under clause jor notice issued under sub-section (1) of section 142 or the terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering the response received under clause (xiii) or after receipt of intimation under clause (xiv), as the case may be, and taking into account all relevant material available on record, prepare an income or loss determination proposal and send the same to the National Faceless Assessment Centre; (xvi) upon receipt of the income or loss determination proposal, as referred to in sub-clause (a) of clause (xii) or clause (xv), as the case may be, the National Faceless Assessment Centre may, on the basis of guidelines issued by the Board,- (a) convey to the assessment unit to prepare draft order in accordance with the income or loss determination proposal, which shall thereafter prepare a draft order; or (b) assign the income or loss determination proposal to a review unit through an automated allocation system, for conducting review of such proposal; (xvii) the review unit shall conduct review of the income or loss determination proposal assigned to it by the National Faceless Assessment Centre, under subclause (b)of clause (xvi), whereupon it shall prepare a review report and send the same to the National Faceless Assessment Centre; (xviii) the Nati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit to complete the assessment on the bus of the draft order; (xxvi) the assessment unit shall, upon receipt of intimation under clause (xxv), pass the assessment order, in accordance with the relevant d order, within the time allowed under sub-section (4) of section 144C and initiate penalty proceedings, if any, and send the order to the National Faceless Assessment Centre; (xxvii) where the eligible assessee files objections with the Dispute Resolution Panel, under sub-clause (b) of clause (xxiv), the National Faceless Assessment Centre shall send such intimation along with a copy of objections filed to the assessment unit; (xxviii) the National Faceless Assessment Centre shall, in a case referred in clause (xxvii), upon receipt of the directions issued by the Dispute Resolution Panel under sub-section (5) of section 144C, forward directions to the assessment unit; (xxix) the assessment unit shall, in conformity with the directions issued the Dispute Resolution Panel under sub-section (5) of section 144C complete the assessment within the time allowed in sub-section (13) of section 144C and initiate penalty proceedings, if any, and send a copy of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of making faceless assessment, and the term assessment unit, wherever used in this section, shall refer to an Assessing Officer having powers so assigned by the Board; (iii) such verification units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of verification, which includes enquiry, cross verification, examination of books of account, examination of witnesses and recording of statements, and such other functions as may be required for the purposes of verification and the term verification unit, wherever used in this section, shall refer to an Assessing Officer having powers so assigned by the Board: Provided that the function of verification unit under this section may also be performed by a verification unit located in any other faceless centre set up under the provisions of this Act or under any scheme notified under the provisions of this Act; and the request for verification may also be assigned through the National Faceless Assessment Centre to such verification unit; (iv) such technical units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of this sub-section shall not apply to the enquiry or verification conducted by the verification unit in the circumstances as may be specified by the Board in this behalf. (6) For the purposes of faceless assessment- (i) an electronic record shall be authenticated by (a) the National Faceless Assessment Centre by way of an electronic communication; (b) the assessment unit or verification unit or technical unit or review unit, as the case may be, by affixing digital signature; (c) assessee or any other person, by affixing his digital signature of under electronic verification code, or by logging into his registered account in the designated portal; (ii) every notice or order or any other electronic communication shall be delivered to the addressee, being the assessee, by way of- (a) placing an authenticated copy thereof in the registered account of the assessee; or (b) sending an authenticated copy thereof to the registered email address of the assessee or his authorised representative; or (c) uploading an authenticated copy on the Mobile App of the assessee, and followed by a real time alert; (iii) every notice or ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lephony, to the extent technologically feasible. in accordance with the procedure laid down by the Board; (x) the Board shall establish suitable facilities for video conferencing or video telephony including telecommunication application software which supports video conferencing or video telephony at such locations as may be necessary, so as to ensure that the assessee, or his authorised representative, or any other person is not denied the benefit of faceless assessment merely on the consideration that such assessee or his authorised representative, or any other person does not have access to video conferencing or video telephony at his end; (xi) the Principal Chief Commissioner or the Principal Director General, as the case may be, incharge of the National Faceless Assessment Centre shall, with the prior approval of the Board, lay down the standards, procedures and processes for effective functioning of the National Faceless Assessment Centre and the units set up, in an automated and mechanised environment. (7)(a) The Principal Chief Commissioner or the Principal Director General, as the case may be, in-charge of the National Faceless Assessment Centre shall, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s; (d) automated examination tool means an algorithm for standardised examination of draft orders, by using suitable technological tools. including artificial intelligence and machine learning, with a view to reduce the scope of discretion; (e) computer resource shall have the same meaning as assigned to it in clause (4) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (f) computer system shall have the same meaning as assigned to it in clause of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (g) computer resource of assessee shall include assessee's registered account in designated portal of the Income-tax Department, the Mobile App linked to the registered mobile number of the assessee, or the registered email address of the assessee with his email service provider; (h) digital signature shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (i) designated portal means the web portal designated as such by the Principal Chief Commissioner or the Principal Director Gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in designated portal; or (ii) the e-mail address available in the last income-tax return furnished by the addressee; or (iii) the e-mail address available in the Permanent Account Number database relating to the addressee; or (iv) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee available in the database of Unique Identification Authority of India; or (v) in the case of addressee being a company, the email address of the company as available on the official website of Ministry of Corporate Affairs; or (vi) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority. (u) registered mobile number of the assessee means the mobile number of the assessee, or his authorised representative, appearing in the user profile of the electronic filing account registered by the assessee in designated portal; (v) video conferencing or video telephony means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real-time. 4. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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