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TMI Blog2024 (1) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... earned advocate Mrs. Kalpana K. Raval for the respondent Nos. 1 and 2. 2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: "(a) quash and set aside the impugned Assessment Order dated 26.04.2021 and demand notice dated 26.04.2021 for the Assessment Year 2018-19 at Annexure A to this petition. (b) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the Assessment Order dated 26.04.2021 and demand notice dated 26.04.2021 for the Assessment Year 2018-19 at Annexure A to this petition; (c) any other and further relief deemed just and proper be granted in the interest of justice; (d) to provide for the cost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Special Civil Application No. 12864 of 2021 with allied matter] which reads as under: "3.1. The petitioner appears to be Hindu Undivided Family. It has filed the petition through the Karta of the HUF. For the Assessment Year 2018-19, return of income came to be filed by the petitioner-assessee on 30.08.2018. It followed by notice dated 22.09.2019 under Section 143(2) of the Act. The faceless assessment was adverted to by the department under the Faceless Assessment Scheme, 2019. The petitioner-assessee was required to furnish documents, for which notice under Section 142(1) dated 16.10.2020 was issued. 3.2. It appears that in response to the demand by the Department for furnishing the request, the assessee requested for adjournment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d attention of the Court to notification dated 13th August, 2020, more particularly, Clause 2(xvi)(b) thereof which inter-alia contemplates for providing an opportunity to the assessee, in case a modification is proposed, by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the draft assessment order. 5. The Scheme regarding faceless assessment which would resulted into the draft assessment order as reflected in the aforementioned notification dated 13th August, 2020, has now been translated into statutory format with effect from 01.04.2021. In other words, at the time when the final order was passed, the Scheme including the providence for giving opportunity to the assessee pursuant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e note of the petitioner's request for adjournment." 5.4. The above stand reflects, to say the least, the thick skinned approach on part of the Taxing Authorities. We fail to understand when the assessment was to be finalized before 30.06.2021, what prevented the Department from granting time to the petitioner-assessee up to 06.06.2021. 5.5. The assessee congenial approach should be reflected not only in the application of taxation laws but also in the procedural mechanism to be applied towards assessee in treating him for the purpose of tax. It hardly stood to reason that the department refused the request of the assessee for grant of time to file his response to the draft assessment order. There was sufficient time available for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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