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TMI Blog2024 (8) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 for the assessment year 2019-20 issued under Section 148A(d) of the said Act, the notice issued under Section 148 of the said Act, the show cause notice dated 13th February, 2024 proposing variations in the income/loss for the assessment year 2019-20 and the assessment order dated 7th March 2024 issued under Section 147 read with Section 144 and 144B of the said Act. 2. Mr. Ray, learned advocate appearing for the petitioner after arguing the matter for sometime submits that although the petitioner has canvassed several issues, however, the primary contention of the petitioner is with regard to the petitioner not being afforded with adequate opportunity to respond to the show cause and confines the petition to such challenge only. He subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2022] 141 taxmann.com 251 (Calcutta). 4. In the facts and circumstances of the case, this Court may be pleased to set aside the assessment order and remand the matter back to the Faceless Assessing Unit so that the petitioner can file her response and a fresh order can be passed on the basis thereof, after giving an opportunity of hearing to the petitioner. 5. Mr. Bhattacharjee, learned advocate appearing for the respondents submits that due opportunity of hearing was afforded to the petitioner. From the show cause notice it would transpire that if not 7 clear days, 7 days time had been provided to the petitioner to file response. The order of assessment was passed on 7th March 2024. If the petitioner was so interested, the petitioner c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it would appear that 7 days had been provided to the petitioner, however, upon scrutinizing the said notice it would appear that such notice had been digitally signed on 13th February, 2024 at around 18.37 hours. As such, it cannot be said that the petitioner was afforded 7 clear days notice to respond. 8. It appears that in terms of Section 144B(6)(vii) of the said Act in case a variation is proposed in the income or loss determination proposal or the draft order, an opportunity is required to be provided to the assessee by serving a notice calling upon the assessee to show cause as to why the assessment should not be completed as per such income or loss determination proposal. Admittedly in this case it would appear that the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys from date. For such purpose, the Faceless Assessment Unit shall reactivate the "submit response" button in the portal within a week from date and communicate the same to the petitioner via email. 11. In the event, the petitioner submits her response within the time specified, the Faceless Assessment Unit upon considering the petitioner's response and if any request is made, upon giving an opportunity of hearing to the petitioner via video conferencing facility, shall hear out and pass an assessment order within a period of 8 weeks from the date of communication of this order. 12. As a sequel thereto, the assessment order dated 7th March 2024 for the assessment year 2019-20 issued under Section 147 read with Section 144 and 144B of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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