Court overturns assessment order for 2018-2019 due to officer error, orders fresh assessment.

The court set aside the assessment order for the assessment year 2018-2019 due to the assessing officer's failure to consider the petitioner's request for an extension of time to respond to the show cause notice. The court directed the assessing officer to pass a fresh assessment order after granting the petitioner an opportunity to respond adequately to the notice. The petitioner was instructed to promptly file a response, with a personal hearing via video conferencing facilitated by the assessing officer.

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Issues:
Challenging assessment order for the assessment year 2018-2019 due to lack of response to show cause notice, Request for extension of time for response, Failure of assessing officer to consider accommodation request due to COVID-19 crisis, Granting opportunity to respond to show cause notice cum draft assessment order, Setting aside the impugned assessment order, Directing the assessing officer to pass a fresh assessment order after giving petitioner an opportunity to respond.

Analysis:
The petitioner challenged the assessment order dated 12.04.2021 for the assessment year 2018-2019, citing lack of response to the show cause notice. The petitioner's counsel highlighted that a notice was served on 02.04.2021, with a short response timeframe until 05.04.2021. An extension request was made due to the COVID-19 crisis, seeking time until 19.04.2021, which was not accommodated. The impugned assessment order proceeded without acknowledging the request for accommodation, leading to the court's inclination to stay its operation.

The contesting respondent argued that opportunities were previously granted to the petitioner, which were not utilized, dating back to December 2020. However, the petitioner's stance emphasized that responding to the show cause notice cum draft assessment order was the pertinent issue, irrespective of prior opportunities. The assessing officer's failure to address the accommodation request was deemed crucial by the court, leading to the decision to allow the writ petition.

Considering the arguments and records, the court found in favor of the petitioner, noting the assessing officer's failure to consider the accommodation request and provide an opportunity to respond adequately. Consequently, the impugned assessment order dated 12.04.2021 was set aside, with liberty granted to the assessing officer to pass a fresh assessment order after ensuring the petitioner's response to the show cause notice cum draft assessment order dated 02.04.2021.

To expedite the process, the court directed the petitioner to file a response promptly, with the assessing officer facilitating a personal hearing via video conferencing. The fresh assessment order was to be issued after considering any objections raised by the petitioner. The writ petition was disposed of accordingly, with pending applications closed as per the court's directives.

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