Court sets aside assessment order citing undue haste, lack of opportunity. Remands for fresh consideration.

The Court allowed the appeal, setting aside the assessment order due to undue haste and lack of opportunity for the appellant. The matter was remanded back to the assessing officer for fresh consideration, with directions to provide necessary documents and grant sufficient time for reconciliation before issuing a final order. The judgment underscores the significance of allowing parties adequate time and opportunity to present their case in tax assessments, emphasizing principles of natural justice and fairness in administrative proceedings under the Income Tax Act, 1961.

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Issues: Challenge to assessment order under Income Tax Act, 1961 based on undue haste and lack of opportunity for appellant to present contentions.

Analysis:
1. Issue: Challenge to assessment order under Income Tax Act, 1961.
- The appeal was filed against an assessment order dated 28th September, 2022 under Section 143(3) read with Section 144B of the Income Tax Act, 1961.
- The Single Bench dismissed the writ petition, stating the appellant should use the appellate remedy under the Act.
- The appellant appealed against this order, citing undue haste in assessment without proper opportunity for defense.

2. Analysis: Lack of adequate opportunity for the appellant.
- The assessment was completed hastily without allowing sufficient time for the appellant to respond.
- The show cause notice was issued on 14th September, 2022, with a response deadline of 19th September, 2022, effectively giving only two days for a detailed reply.
- The appellant highlighted the voluminous nature of the case and requested more time, especially to access GSTR-1 data for clarification.

3. Analysis: Violation of principles of natural justice.
- The assessing officer did not extend the time despite the appellant's request for more time to provide a comprehensive response.
- The assessment order verbatim included the appellant's interim reply but deemed it unacceptable without proper consideration.
- The assessing officer failed to notify the appellant about the availability of the portal for reconciliation, leading to a violation of natural justice principles.

4. Analysis: Court's decision and remedy.
- The Court found the assessment order was flawed due to undue haste and lack of opportunity for the appellant.
- The appeal was allowed, setting aside the order and remanding the matter back to the assessing officer for fresh consideration.
- The assessing officer was directed to provide necessary documents requested by the appellant and grant sufficient time for reconciliation before passing a final order based on merits and law compliance.
- No costs were awarded, and parties were instructed to receive certified copies promptly upon request.

This judgment highlights the importance of affording parties adequate time and opportunity to present their case in tax assessments, emphasizing the principles of natural justice and fairness in administrative proceedings under the Income Tax Act, 1961.

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