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TMI Blog2023 (10) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The present writ petition under Article 226 of the Constitution of India has been filed impugning the order on appeal under Section 250 of the Income Tax Act, passed by the National Faceless Appeal Centre, Delhi (hereinafter referred to as 'NFAC' for short) on 23.08.2023 which is instituted against the order dated 16.12.2019 passed by the assessing authority in respect of the assessment year 2017-18. The appeal was instituted on 09.01.2020. The appeal remained pending. In the meantime, the Government notifies the Faceless Appeal Scheme, 2021 and this appeal was also taken up by the NFAC for decision. The petitioner was issued Exhibit P-4 notice on 20.07.2023 asking him to submit his written submissions in support of each grounds of appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and the petitioner was issued first notice Exhibit P-4 dated 20.07.2023 in which the petitioner requested for fifteen days i.e. up to 15.08.2023 for furnishing the written submissions and documentary evidences. No decision was communicated on the said request of the petitioner and the second notice Exhibit P-6 dated 10.08.2023 was issued to the petitioner asking him to upload the written submissions and documentary evidence by 18.08.2023. On 18.08.2023, the petitioner requested time till 02.09.2023 and without passing any order on the said request, in a hurry-burry, the appellate authority had passed the order in violation of the principles of natural justice. Learned Counsel for the petitioner placed reliance on the Judgment of the Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extend the stipulated time vide Exhibit P-6 till 02.09.2023. 6. Learned Standing Counsel for the respondents further submits that the petitioner cannot be allowed to seek time again and again for uploading written submissions and documentary evidence in support thereof. A person who despite notice does not respond to the said notice cannot complain about the violation of the principles of natural justice. Mr. Jose Joseph further submits that in the present case there has been no violation of the principles of natural justice. There is remedy of appeal under Section 253 before the Income Tax Appellate Tribunal provided to the assessee for filing second appeal against the order passed by the first appellate authority and the petitioner can r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 18.08.2023. A person who fails to avail the opportunity granted to him to make submissions and produce documents in support thereof cannot complain about the violation of principles of natural justice. The question of violation of the principles of natural justice arises when, without an opportunity of hearing or time for producing the evidence, the authority proceeds and passes an order against the person. I consider that, that is not the case here. Paragraph 27 of the Judgment of MS Radha Krishan Industries (supra) reads as under; "27. The principles of law which emerge are that : (i) The power under Article 226 of the Constitution to issue writs can be exercised not only for the enforcement of fundamental rights, but for any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction, such a view would not readily be interfered with." 9. Considering the ratio laid down by the Supreme Court in the aforesaid Judgment of MS Radha Krishan Industries regarding the exception for entertaining the writ petition despite availability of alternate efficacious remedy, I am of the view that the case of the petitioner does not fall within the exceptions carve out for entertaining the writ petition despite availability of alternative remedy. Further the Income Tax Appellate Tribunal can examine all the evidence which may not have been produced before the assessing authority or the appellate authority and also would consider all the submissions which may not have been taken before the appellate authority or the assessing au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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