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TMI Blog2024 (4) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... f natural justice. 3. The facts, as borne out from the petition, indicate that the petitioner is an individual who claims to be an agriculturist and had not filed any income tax return for the AY 2016-17 on the pretext that income earned from agriculture is not chargeable to tax. 4. On 15 March 2023, notice under Section 148A(b) of the Act is stated to have been issued to the petitioner asserting therein that, on a perusal of the information as reported on Insight Portal of the Revenue, during financial year 2015-16 (relevant AY 2016-17), the petitioner had entered into a transaction of cash deposit amounting to INR 53,55,000/- in his savings account. It is argued by the petitioner that the aforesaid notice was never served upon him. 5. Since there was no reply to the said show cause notice, an order under Section 148A(d) of the Act came to be passed on 27 March 2023. Simultaneously, notice under Section 148A of the Act was also issued on the even date. The following recitals have been made in the order dated 27 March 2023:- "Order under clause (d) of section 148A of the Income-tax Act.1961 1. Background The assessee is an individual. The assessee has not filed ITR for AY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t least three days before the next date of hearing. W.P.(C) 7808/2023 & CM No. 30138/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. This writ petition concerns Assessment Year (AY) 2016-17. 3. The petitioner seeks to assail the order dated 27.03.2023 passed under Section 148A(d) of the Income Tax Act, 1961 [in short, "the Act"]. 4. In addition, relief is also sought to quash the consequential initiation of reassessment proceeding qua the AY in issue. 5. The principal ground taken by the petitioner to assail the aforementioned order is that the notice dated 15.03.2023 issued under Section 148A(b) of the Act was never served on the petitioner. 6. In support of this plea, counsel for the petitioner has drawn our attention to the screenshot of the designated portal. 7. Perusal of the screenshot would show that the email ID of the petitioner is not referred to therein. (See Annexure P-5, appended on page number 23). 8. Mr Puneet Rai, learned senior standing counsel, who appears on behalf of the respondents/revenue, has placed before us a hard copy of the tracking report of the Postal Department, which is suggestive of fact that del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the reply in response to the aforesaid show cause notice dated 15.03.2023 issued u/s 148A(b) of the Act. That the Copy of the postal receipt dated 15.03.2023 by which Notice dated 15.03.2023 was issued u/s 148A(b) was dispatched to the Petitioner is annexed and marked as Annexure R-l. That the Copy of Proof of delivery on 17.03.2023 for the Notice u/s 148A(b) dated 15.03.2023 downloaded from the Web Portal of Speed Post Authorities is annexed and marked as Annexure R-2. 6. That the petitioner failed to submit the reply to notice dated 15 March 2023 issued under Section 148A(b) of the Act, duly served to the Petitioner on 17.03.2023. Thus, the answering Respondent passed the order u/s 148A(d) on 27.03.2024 which was also dispatched via speed post on 20.03.2023 bearing Tracking No. as ED899176890IN. The service of the order passed u/s 148A(d) of the Act has been admitted by the Petitioner in para 2.7 of the Petition that the same was received by the Petitioner via speed post along with Notice u/s 148 of the Act. It is pertinent to point out that the order u/s 148A(d) was also sent at the same address i.e House No. 257, Sector-9, R.K. Puram, New Delhi-110022 on which Notice u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, as may be extended by him on the basis of an application in that regard. The objective is to provide an opportunity to the assessee to show cause against the proposed action. 13. Understandably so, the aforesaid requirement is a legislative expression of the principles of natural justice, more specifically of the rule of audi alteram partem. However, the precise dynamics of the principles of natural justice, in a given factual situation, are to be determined in light of the facts and circumstances on record. It is apposite to point out that natural justice is not an unruly horse, and if the element of fairness is shown in the procedure followed by the authorities in the facts of the situation and effective compliance is demonstrated, then the Court cannot construe it as a breach of the fundamental principles of natural justice. 14. In the instant case, a careful perusal of the averments made by the petitioner manifests that the petitioner seems to have ingeniously given an impression about violation of the principles of natural justice. The averments, however, do not unequivocally allude to the fact that no notice at all has been served upon the petitioner under Section 148A( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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