9911796707
TMI Blog2023 (12) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition has been filed impugning Ext.P10 assessment order, Exts.P11 and P11(a) penalty notices, all dated 28.9.2021, issued by the second respondent in respect of the assessment year 2013-14. The petitioner also prays that this Court may direct the second respondent to finalise the assessment proceedings for the assessment year 2013-14 afresh, after issuing notices and affording a reasonable opportunity of filing objections, in accordance with law. 3. The petitioner is a partner of M/s. Sona Fashion Jewellery, Kadavathur, Kannur, which is engaged in the business of retail sale of gold jewellery. It is submitted that before 2019, the assessment proceedings used to take place in physical format. However, under the Finance Act, 2019, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to submit certain documents and details which he submitted. The petitioner's objection to the show cause notice under Section 142 was rejected by the third respondent, and thereafter the assessment order, Ext.P10, was issued by the second respondent, which is in the nature of an ex parte order, wherein it was stated that show cause notice was issued on 23.9.2021 for which the time was granted up to 27.9.2021 for objections/response. But, since the writ petitioner did not file response to the said show cause notice, assessment proceedings have been completed under Section 143(3) read with Sections 147 and 144B of the Act, vide Ext.P10 order dated 28.9.2021. Thereafter, notices have been issued under Section 274 read with Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CC 726] and of this Court in Ellathkandi Khaleel Ahammad v. Union of India [MANU-KE-2042-2022-WP(C) No. 13513/2022 dtd 4.7.2022], in support of his contentions. 8. Shri.Christopher Abraham, learned Standing Counsel for the Revenue, submits that technical glitches noticed in the news article, Ext.P12, was in respect of e-filing and not in respect of the notices/drat orders/final assessment orders etc. He further submits that there is nothing on record that after 21/22.8.2021 any such glitches were not rectified. Draft assessment order, which is dated 24.9.2021, was one month after the said report in Ext.P12. When the petitioner had received all other notices and filed responses, it cannot be believed that the petitioner did not receive drat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order dated 24.9.2021, Ext.P11(b), and notice dated 23.9.2021, were served on the petitioner, there would not have been sufficient time to the petitioner for filing reply/objection to the draft assessment order, inasmuch as the petitioner was afforded only three days time to file objection to the draft assessment order, i.e. up to 27.9.2021, and therefore, there has been violation of principles of natural justice. This submission of the petitioner is also unsustainable, because violation of principles of natural justice would come only if the petitioner asked for extension of time to file reply/objection to the draft assessment order dated 24.9.2021, Ext.P11(b), or the notice dated 23.9.2021 and the authority denied such request fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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