Natural justice in reassessment proceedings requires a real opportunity to reply before order; premature assessment set aside.

A reassessment order under Section 147 read with Section 144B of the Income-tax Act was held unsustainable because it was passed before the time granted to respond to the show-cause notice had expired, and the assessee could not file objections due to technical glitches in the e-filing portal. The court treated this as a denial of fair opportunity and non-compliance with natural justice. The order was set aside and the matter remanded to the Assessing Officer for fresh consideration after permitting a reply and passing a reasoned order in accordance with law.

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Issues: Whether the reassessment order passed under Section 147 read with Section 144B of the Income-tax Act, 1961 was sustainable when it was made before the expiry of the time granted for response to the show-cause notice and the assessee could not file objections due to technical glitches in the e-filing portal.

Analysis: The order was passed before the time granted for filing reply had expired. The record also showed that the assessee was unable to submit objections because of technical difficulties in the Department's portal. In these circumstances, the assessment order was inconsistent with the requirement of fair opportunity and observance of natural justice.

Conclusion: The assessment order was not sustainable in law, was set aside, and the matter was remanded to the Assessing Officer for fresh consideration after granting the assessee an opportunity to file a reply and for passing a reasoned order in accordance with law.

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