Court dismisses challenge to ex parte assessment order due to delay; petitioner directed to pursue appeal within 4 weeks

The court dismissed the petitioner's challenge to the ex parte assessment order, citing the petitioner's delay in responding to the Income Tax Department's notice despite facing document seizure by the Economic Offences Unit. The court directed the petitioner to pursue alternative remedies by filing an appeal within four weeks, emphasizing the need for timely responses to official notices and lawful resolution of assessment-related grievances.

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Issues: Ex parte assessment order challenged due to petitioner's inability to produce documents seized by the Economic Offences Unit.

The petitioner challenged the assessment order dated 15.12.2018, contending it was ex parte, primarily due to the seizure of documents by the Economic Offences Unit, preventing the petitioner from responding to the Income Tax Department's notice under Section 142 of the Income Tax Act, 1961. The court considered the petitioner's contention and the response of the Economic Offences Unit, which clarified the documents required by the Department. Despite acknowledging the petitioner's difficulties in producing the documents, the court found that the petitioner's delay in responding to the notice did not support the claim of an ex parte assessment. The petitioner received the notice on 29.11.2018 but only responded on 01.01.2019, after appearing before the Department on 17.12.2018, when handed the assessment order dated 15.12.2018.

The court questioned why the petitioner did not visit the Department upon receiving the notice to seek adjournment or inform them about the document seizure by the Economic Offences Unit. The Assessing Authority, lacking any assistance or application from the petitioner, proceeded to pass the order on 15.12.2018. The court refrained from delving into the dispute over the seized documents, emphasizing the petitioner's failure to respond promptly to the Income Tax Department's notice. The court allowed the petitioner to pursue the alternative remedy available under the Act, directing the petitioner to file an appeal within four weeks from the judgment date, along with a petition for condonation of delay. The Appellate Authority, the Commissioner of Income Tax (Appeal), was instructed to consider and decide on the appeal independently, taking into account the ongoing court proceedings.

In conclusion, the court disposed of the writ petition, noting the suspension of the limitation period under the Act due to the pending matter. The judgment highlighted the importance of timely responses to official notices and the availability of alternative remedies for addressing grievances related to assessment orders, ensuring a fair and lawful resolution of the petitioner's concerns.

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