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TMI Blog2022 (8) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... sisted by learned advocate Mr.KaranSanghani for M.R. Bhatt & Co. for the respondent. 2. Rule returnable forthwith. Learned advocate Mr.Karan Sanghani waives service of notice of Rule on behalf of the respondent. Having regard to the controversy arising in this petition in narrow compass, with the consent of the learned advocates appearing for the respective parties, the same is taken up for final disposal today itself. 3. The petitioner has prayed for quashing and setting aside the impugned Assessment Order dated 21stSeptember, 2021 passed under Section 147 read with Section 144B of the Income Tax Act, 1961 (hereinafter referred to as "the Act") as well as the demand notice issued under Section 156 of the Act for the Assessment Year 2013- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature of transactions carried out with M/s.Radhe Corporation and details of unsecured loan along with proof of identity, creditworthiness and genuineness of the transactions with M/s.Radhe Corporation. 4.4 The petitioner vide letter dated 6thSeptember, 2021 furnished the details pertaining to M/s.Radhe Corporation and further stated that documentary evidences were furnished vide letter dated 22nd February, 2021. 4.5 The Assessing Officer, thereafter, prepared a draft assessment order determining total income of the petitioner at Rs.8,02,79,316/- and sent the same with the show-cause notice dated 18thSeptember, 2021 calling upon the petitioner to show cause as to why the assessment should not be completed as per the draft assessment orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that 18thSeptember, 2021 was Saturday and 20th September, 2021 was Monday and the petitioner made request for adjournment on 18th September, 2021. It was therefore, submitted that the respondent Assessing Officer effectively granted merely one day's time to the petitioner for furnishing reply to the show-cause notice. It was submitted that instead of considering the request for adjournment, the respondent straightaway passed the impugned assessment order. 5.2 Learned Senior Advocate Mr.Hemani further submitted that the Assessing Officer has also not considered the reply dated 6th September, 2021 filed by the petitioner in response to the notice dated 28th August, 2021 while passing the impugned assessment order. 5.3 It was submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case noting history as well as e-proceedings on filing portal reveals that no application for adjournment was filed by the petitioner because, such adjournment request is not shown in the Income Tax Business Application (ITBA) nor in the order sheet. It was therefore, submitted that in absence of any reply by the petitioner to the show-cause cum draft assessment order, the impugned assessment order came to be framed after considering the exhaustive submissions made by the petitioner during the course of assessment proceedings. It was therefore, submitted that after examining the explanation of the petitioner the impugned order has been passed and therefore, no interference is required by this Court and the petition may be dismissed acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment order by serving a notice calling upon the assessee to show cause as to why the proposed variation should not be made. Thus, there is a mandatory provision to provide an opportunity of hearing to the assess by issuing a show-cause notice along with the draft assessment order, which in the facts of the case was issued on 18thSeptember, 2021 calling upon the assessee to furnish the reply before 23.59 hours of 21st September, 2021. Though the assessee prayed for adjournment on 18thSeptember, 2021, without considering the same, the impugned assessment order was passed on 21st September, 2021. Thus, there is clear violation of principles of natural justice by the respondent authority contrary to the provisions of Section 144B of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case : 1) Golden Tobacco Limited v. The National Faceless Assessment Centre and others (judgment dated 28.10.2021 in Writ Petition No.1282/2021). 2) Mantra Industries Ltd. v. National Faceless Assessment Centre reported in (2021) 131 taxmann.com 165(Bombay). 3) Gandhi Reality (India) Private Limited v. Assistant/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer (Order dated 05.10.2021 in Special Civil Application No.7662/2021). 4) Idex India Private Limited v. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer (order dated 14.12.2021 in Special Civil Application No. 16690/2021). 12. In the result, this petition succeeds and is accordingly allowed. The impugned order of assessment date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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