TMI Blog2023 (10) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... on, minimum of 21 days, unless and otherwise any specific time limit is fixed under the provisions of the Act; thereafter, shall afford an opportunity of personal hearing; in case, if the assessee is in need of any documents, which forms the basis for issuance of show cause notice, the same shall also be furnished to the assessee, as the case may be, wherever, it is required; and after conducting a full-fledged enquiry, shall conclude the assessment proceedings, in which, the AO has to deal with the queries/points, (which the assessee would raise/putforth in the form of reply/objections) in detail along with reasons for rejection of the reply, if any and thereafter, shall pass final assessment order in accordance with law. The above aspe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice dated 11.09.2021, calling upon the petitioner to file their reply/objections within 16.09.2021. Since the petitioner has failed to file reply within the time stipulated, the respondent/Assessing Officer confirmed the proposals contained in the show cause notice by virtue of the order impugned herein. 3. Mr.Suhrith Parthasarathy, learned counsel appearing for the petitioner would submit that the show cause notice, that was issued to the petitioner was through online Portal and the assessment made was also faceless assessment and the same was uploaded through online Portal. The learned counsel would submit that it is the grievance of the petitioner that the show cause notice was issued on 11.09.2021, which falls on Saturday and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel would contend that the petitioner having failed to utilize the opportunity afforded to them by not filing reply to the show cause notice, the petitioner cannot make a plea before this Court that no opportunity was afforded to them and therefore, prayed for dismissal of the Writ Petition. However, as regards the contention of the petitioner that they have not provided opportunity of personal hearing, the respondent has no say. 5. I have given due considerations to the submissions made by Mr.Suhrith Parthasarathy, learned counsel appearing for the petitioner and Mr.R.S.Balaji, learned Senior Standing Counsel assisted by Ms.S.Premalatha, learned Junior Standing Counsel for the respondent and perused the materials available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.3 It would not be out of place to mention here that the real intention of Section 144 B, etc of the Income Tax Act is to provide an opportunity of being heard to the assessee before passing any orders, which are prejudicial to their rights/ interests. It is, with such motive, law has been enacted to safeguard the interest of the assessee, but, it is very unpleasant to see that in umpteen number of Writ Petitions, the assessment orders were assailed on the very ground of violation of principles of natural justice, audi alteram partem. If the real thoughts and intention of the Assessing Officer attached to the Income Tax Department is to provide fair opportunity of hearing to the assessee to put forth their defence, the same should be e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicated by two Authorities and thereby, to avail two well considered opinion, in the present case, due to the failure on the part of the respondent/Assessing Officer to provide real opportunity, which the Act intends to provide, the petitioner had been deprived of their rights of defending themselves before the Assessing Authority. 6.6 Though the Appellate Authority will have the power of the Assessing Officer to make assessment by providing opportunity of personal hearing, the order to be passed by the Appellate Authority cannot be equated with the order that would be passed by the Assessing Officer, who would pass orders after considering the elaborate evidence, which are available before him. That apart, the assessee is also loosin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside, the Department will loose it's revenue. Therefore, it is bounden duty of the Assessing Officer to pass a detailed order, providing reasons for rejection of the contention of the assessee. If any cryptic order is passed without touching upon the queries/contentions of the assessee, ultimately, it would be fatal to the assessee and also cause huge revenue loss to the revenue. Therefore, the orders to be passed by the Assessing Officer should always be a speaking order, safeguarding both the interest of the assessee and the Revenue. 6.9. On the aforesaid reasons, this Court is inclined to set aside the impugned order of assessment. 7. Accordingly, the Writ Petition is allowed, the impugned order is set aside and the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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