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TMI Blog2024 (12) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... enging the judgment dated 21.09.2023 of the learned Single Judge dismissing the said Writ Petition. Brief facts : 2. Appellant, who is an assessee under the Income Tax Act, 1961 had on 23.08.2023 filed an appeal before the National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the NFAC') challenging the assessment order dated 16.12.2019 rendered by the assessing authority with respect to the assessment year 2017-18. The said appeal (Ext.P3) was filed on 09.01.2020 and it remained pending till the notification of the Faceless Appeal Scheme, 2021 implementing the faceless assessment process through the NFAC. Thereafter, the said appeal was taken up for consideration by the NFAC and vide Ext.P4 notice dated 20.07.2023 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of the Writ Petition permitting the appellant to file an appeal before the Income Tax Appellate Tribunal against Ext.P8 order within a period of one month and opined that the appellant will be free to take all contentions and to produce all evidence in support thereof before the Tribunal. The learned Single Judge also directed the Income Tax Appellate Tribunal to expeditiously consider and dispose of the appeal taking note of the documents and grounds raised by the appellant. The learned Single Judge further held that the appellant may file an application for stay of the demand in pursuance of the assessment order and if he deposits 20% of the assessed tax, the said stay application shall be decided within a period of one month from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts to arbitrariness. He further submits that malafides and lack of fairness are writ large on Ext.P8 order in so far as it has been stated therein that the appeal is decided on merits based on documents uploaded and that the case was posted for hearing on 31.07.2023 and 18.08.2023. He submits that there is no whisper regarding the adjournment applications viz., Exts.P5 and P7 preferred by the appellant seeking further time to produce documents. The learned counsel would thus seek to set aside the order of the learned Single Judge and to allow the Writ Petition as prayed for. 6. Per contra, the learned Standing Counsel appearing for the respondents would submit that notices as envisaged under Section 150 had been duly issued to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023. The said request of the appellant for adjournment was in effect granted and the benefit availed by him since the NFAC did not proceed with the hearing of the appeal as fixed earlier and chose to issue Ext.P6 dated 10.08.2023 to the appellant intimating to him that he may furnish his written submissions on or before 18.08.2023. The said notice also carried the very same forewarning that if the documents were not received within the stipulated time period, the department would proceed with the hearing. Still, the appellant chose to wait till 18.08.2023 which was the date fixed for the hearing, and on that date preferred Ext.P7 request seeking adjournment to 02.09.2023. This second adjournment sought by the appellant on the date of the h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said sub-section. Nor was there any cause or reason to believe that a separate notice for hearing would be issued to the appellant by the NFAC. 9. We thus note that the learned Single Judge had correctly concluded that in the facts and circumstances, the appellant could not harbor a grievance that he was not afforded an opportunity to file written submissions and supporting documents. The finding of the learned Judge that a person who fails to avail the opportunity granted to him to make submissions and produce documents in support of thereof cannot complain about the violation of natural justice is justified and well-founded. 10. We also take note of the fact that the appellant, who had been consistently seeking time since 31.07.2023 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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