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TMI Blog2023 (12) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner for AY 2015-16, and the consequential assessment order dated 30.03.2022. The facts of the case in brief are as follows:- i) The petitioner is a Private Limited Company and is engaged in the business of marketing, promoting and selling of various consumer products, primarily, through television shopping. For the assessment year 2015-16, the petitioner filed their returns on 30.09.2015, however, the petitioner's files were selected for scrutiny and by way of notices dated 10.05.2016, 03.03.2017 and 23.05.2017, the Assessing Officer sought for certain details and documents. The petitioner responded to the said notices by providing the documents. Thereafter, the Deputy Commissioner of Income Tax passed an assessment order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.03.2022 sought for two weeks' time to provide all the requested documents, however, the respondent on 09.03.2022 negatived such request citing the limitation aspect. Thereafter, under pressure, the petitioner once again submitted all the details/documents sought for, but, the first respondent without properly examining those documents and without considering any of the submission made by the petitioner, issued a show cause notice dated 27.03.2023 containing draft assessment order and called upon the petitioner to file reply within 48 hours i.e. on or before 29.03.2022. The petitioner, on 29.03.2022, submitted a detailed response, however, on 30.03.2022 at 3.30 p.m., the petitioner received an e-mail stating that a hearing would be hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nciples of natural justice. In support of his contention that opportunity of hearing provided to an assessee should be real in nature and it should not be a nominal one, and the assessee should be granted atleast 21 days' time to file their reply, the learned counsel placed reliance on a recent decision rendered by this Court in W.P.No.354 of 202217.10.2023 in the case of M/s. Gemini Film Circuit Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax dated 17.10.2023 and therefore, prayed for setting aside the impugned order. 3. Mr.R.S.Balaji, the learned Senior Standing Counsel assisted by Ms.S.Premalatha, learned Junior Standing Counsel for the respondent while reiterating the submission made in the counter affidavit filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -mail requiring him to take part in the personal hearing through video conferencing at 4.30 p.m. which is also on the same date and during such conference, the petitioner was heard only for five minutes and thereafter, the Portal was closed and on the very same day itself, the impugned order has been passed. 5.1 The main grievance expressed by the petitioner is that no fair opportunity of hearing was granted to the petitioner before passing the impugned order and the opportunity that was granted to the petitioner cannot be deemed to be fair opportunity, since within a short span of time, the respondent-Department has concluded the assessment proceedings, inasmuch as, the show cause notice itself was issued only on 27.03.2022 and within two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afford an opportunity of personal hearing; .... '' 6. In the light of the above decision, this Court is inclined to set aside the impugned order passed by the respondent, since, in the present case, opportunity that was granted to the petitioner was not realistic in nature rather appears to be a nominal one and further, the petitioner has been deprived away of their rights to appear in person to put forth their contention as the petitioner was heard only through video conferencing, which lasted only for five to six minutes and thereafter, the Portal was closed and within a short span of time, no assessee can be expected to put forth their contention in an effective manner. Therefore, this Court holds that the impugned order is in g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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