TMI Blog2023 (11) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... e date fixed by the respondents. Respondent passed the impugned order on 21.03.2023. The conspicuous silence of the respondents and passing of the impugned assessment order resulted in violation of principles of natural justice to the petitioner, inasmuch as, the respondents passed the impugned assessment order without giving fair opportunity to the petitioner to submit her case on the points raised by the respondents. Therefore, impugned order deserves to be set aside. It is trite law that availability of efficacious alternative remedy is not a bar for a constitutional Court to exercise its plenary jurisdiction under Article 226 of the Constitution of India when the concerned public authority passes an order in utter disdain to the principles of natural justice. WP allowed setting aside the impugned assessment order with a direction to the respondents to grant sufficient time to the petitioner to submit her detailed explanation along with relevant documents relied upon by her and thereupon the respondents shall afford an opportunity of hearing to petitioner through VC and pass an appropriate order in accordance with governing law and rules expeditiously. - HON BLE SR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht for video conference on 24.03.2023, since the issues involved are complicated so that the video conference will enable her to explain the issues in a better manner. However, the respondent without considering the request of the petitioner passed the impugned Assessment Order dated 21.03.2023 computing the total income of the petitioner allegedly at Rs. 1,34,89,033/- which is illegal and violative of principles of natural justice. Hence the writ petition. 3. Respondent filed counter opposing the writ petition. (a) Firstly it is contended that as against the impugned assessment order the petitioner has efficacious alternative remedy and therefore the writ petition is not maintainable. (b) For the AY 2015-16 the petitioner did not file returns U/s 139(1) of the IT Act. It was noticed under the head High Risk CRIU/VRU information , during the FY 2014-15 the assessee purchased immovable property worth Rs. 57,36,000/- and received rent on plant and machinery of Rs. 80,720/-. Therefore to bring to tax the said income that escaped assessment, notice U/s 148 of the IT Act was issued on 04.04.2022 after following due procedure provided under section 148A of the IT Act. Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djournment request. The 1st respondent deliberately omitted to mention this fact in the Assessment Order. The petitioner while seeking adjournment to file documents also sought for video conference. Same was also not considered. Hence the petitioner was not given due opportunity and the assessment order was passed by violating the principles of natural justice. 5. Heard learned counsel for the petitioner Sri K.V.S. Ramachandra Rao and Smt. M. Kiranmayee, learned Standing Counsel for respondents. 6. The point for consideration is whether there are merits in the writ petition to allow? 7. Point: As can be seen from the impugned assessment order, the Assessing Officer has computed the total income of the petitioner at Rs. 1,34,89,033/- for AY 2015-16 as follows: As per the return of income filed in response to notice U/s 148 of the Act Rs. 2,10,120/- Add: Addition on account of unexplained Investment in property U/s 69 Rs. 8,04,472/- Add: Addition on account of unexplained investment in machinery U/s 69 Rs. 69,83,034/- Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is factually and legally valid. 10. It should be made clear that we are not going to test the veracity of the points raised by the respondent and answers furnished to some of them by the petitioner. Our main endeavour is to scrutinize whether in the entire process of passing the impugned assessment order by the respondent, there was any violation of principles of natural justice. 11. In this context, the petitioner filed copies of screen shots of official web portal of the respondents styling e-Filing anywhere anytime/Income Tax Department, Government of India to show that indeed, the petitioner made request for adjournment on medical grounds. Hence we perused those screen shots. (1) The screen shot under the head adjournment details shows notice U/s 142(1) of IT Act was issued on 02.03.2023 fixing the response due date as 07.03.2023. It further shows that on 07.03.2023 adjournment was requested on medical grounds upto 20.03.2023. The aforesaid adjournment was made on the following medical grounds: Dear Sir, I am not in a position to gather the information sought as I am suffering from Viral fever. Request you to please provide us further time till 20th March, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 226 of the Constitution, the High Court, having regard to the facts of the case, has discretion to entertain or not to entertain a writ petition. But the High Court has imposed upon itself certain restrictions one of which is that if an effective and efficacious remedy is available, the High Court would not normally exercise its jurisdiction. But the alternative remedy has been consistently held by this court not to operate as a bar in at least three contingencies, namely, where the Writ Petition has been filed for the enforcement of any of the Fundamental rights or where there has been a violation of the principle of natural justice or where the order or proceedings are wholly without jurisdiction or the vires of an Act is challenged. 13. In the result, the writ petition is allowed setting aside the impugned assessment order dated 21.03.2023 with a direction to the respondents to grant sufficient time to the petitioner to submit her detailed explanation along with relevant documents relied upon by her and thereupon the respondents shall afford an opportunity of hearing to petitioner through VC and pass an appropriate order in accordance with governing law and rules expedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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