9911796707
TMI Blog2024 (12) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner was not given sufficient time to reply to the notices issued to him under section 142 (1) of the Income Tax Act, 1961 ('the Act'). He submits that in spite of his request for giving him sufficient time, the respondents prepared a draft assessment order hastily without even considering his objections. 2. Learned counsel further submits that against the draft assessment order, the petitioner had filed objections under sections 144C (2) of the Act before the Dispute Resolution Panel (DRP), but the Assessing Officer without waiting for the decision of the DRP, proceeded to pass a final order. Resultantly, the order has been passed without giving the petitioner fair opportunity of hearing and without considering his objections and submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2021. He submits that the entire action has been taken in a hasty manner depriving the petitioner of his right to object. 6. Per contra, learned counsel appearing for the Revenue submits that sufficient and ample time was given to the petitioner. It is pointed out that the notice was initially served upon the petitioner on 31.03.2021, and issues on which further clarifications were required were detailed out in the notice itself. Thus, the petitioner was required to keep ready all the necessary documents and provide them to the respondents, which were not provided in time. She submits that the petitioner has delayed in providing the necessary documents, and on 24.09.2021 again, he was asked to furnish certain documents but he failed to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 3:00 PM. Thus, we find that the time provided was too short. 9. We also notice that the petitioner submitted a reply and requested that as Saturdays and Sundays were non-working days, time may be provided till 28.09.2021 for furnishing the said information. Vide another notice dated 27.09.2021 at 8:31 PM, he was asked to furnish information on or before 28.09.2021 at 3:00 PM relating to assessment year 2019-20 relating to receipts and reasons for not taxing them under section 44BB of the Act, and also to furnish complete information in support of income and expenditure shown in Profit and Loss account. He was also informed that the issue would get time barred by limitation on 30.09.2021. The draft assessment order was passed on 30.09.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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