TMI Blog2024 (1) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... give response to the notice , however, before 17.3.2023, the assessment order got finalised - HELD THAT:- As in agreement with the petitioner that in the absence of date mentioned for submission of the response to the show cause notice dated 23.2.2023, the petitioner had bona fide believed that the petitioner's request for adjournment to 17.3.2023 to give response to the show cause notice dated 23.2.2023 was accepted. However, before 17.3.2023, the impugned order, Ext. P6, has been passed on 14.3.2023, and therefore, there was violation of the principles of natural justice. For that reason, the impugned order is bad in law and is liable to be set aside. Present writ petition is allowed and the impugned order is set aside and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d requested for adjournment to 17.3.2023 and the web portal of the Income Tax Department would suggest that the said request was considered, but no date was given for filing the response. The petitioner was of the opinion that the petitioner had been granted time up to 17.3.2023 to give response to the notice dated 23.2.2023. However, before 17.3.2023, the assessment order got finalised vide Ext. P6 on 14.3.2023. Learned counsel for the petitioner submits that there has been violation of the principles of natural justice, inasmuch as the petitioner requested on 2.3.2023 for adjournment to give response to the notice dated 23.2.2023, and the status of the said request would suggest that the petitioner was granted time for response, but witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciples of natural justice. For that reason, the impugned order is bad in law and is liable to be set aside. 4. In view of the above, the present writ petition is allowed and the impugned order, Ext. P6, dated 14.3.2023 is set aside and the matter is remanded back to the 2nd or the 3rd respondent, as the case may be, to open the link provided to the petitioner for uploading the response to the show cause notice dated 23.2.2023. If the petitioner fails to upload the response within the time prescribed for the same, the assessing authority would be free to pass fresh order or the same order in Ext. P6. However, if the petitioner files response to the show cause notice dated 23.2.2023 on receiving intimation of the link provided to him havin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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