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of <h1>Tax Petition Dismissed: Failure to Respond to Notices Leads to Forfeited Rights; 30 Days Given to Appeal for Fair Process.</h1> <h3>Munirajappa Ravi Versus Income Tax Officer, Income Tax Officer, Ward-1, Hosur</h3> Munirajappa Ravi Versus Income Tax Officer, Income Tax Officer, Ward-1, Hosur - TMI Issues involved:The challenge to an order passed under Section 144 read with Section 147 of the Income Tax Act, 1961 on grounds of violation of natural justice.Summary:Issue 1: Violation of natural justice in passing the impugned orderThe petitioner challenged the impugned order passed by the respondent under Section 144 read with Section 147 of the Income Tax Act, 1961, alleging a lack of response to notices and violation of natural justice. The petitioner claimed ignorance of the order until the bank informed about the attachment of the bank account. The respondent, however, contended that notices were duly served on the petitioner, who had accessed the e-portal for filing returns and audit reports. The court noted that the petitioner's authorized representative had passed away, but the petitioner had accessed the e-portal and received the assessment order. The court found that the respondent had made efforts to notify the petitioner both physically and through the e-portal, and the assessment order was a result of the petitioner's inaction in responding.Issue 2: Rights of the assessee in the assessment processThe court observed that the petitioner had voluntarily given up the rights of filing a reply and personal hearing before the Assessing Officer. It was emphasized that under the IT Act, the assessee has two opportunities to present their case - before the Assessing Officer and the Appellate Authority. As the petitioner had forfeited the first opportunity, the court held that they must utilize the second opportunity before the Appellate Authority. Consequently, the court dismissed the writ petition but granted the petitioner 30 days to file an appeal before the Appellate Authority, ensuring a fair consideration without limitation constraints.Conclusion:The court dismissed the writ petition challenging the impugned order, emphasizing the petitioner's access to the e-portal and the forfeiture of rights in the assessment process. The petitioner was granted a period to appeal before the Appellate Authority, maintaining the principles of natural justice and procedural fairness in the tax assessment proceedings.
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