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of <h1>Challenge to reassessment for 1/1/2015-31/12/2015 dismissed for no reply to show-cause notices; statutory appeal allowed within 15 days</h1> <h3>Shaju Pachelil Pathrose Versus The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax, The Principal Chief Commissioner Of Income Tax, The Income Tax Officer, Muvattupuzha</h3> HC dismissed challenge to reopening of assessment for high-value transactions during 1/1/2015-31/12/2015, holding there was no breach of natural justice ... Reopening of assessment - high-value transactions made during the period 1/1/2015 to 31/12/2015 - allegation of denial of principle of natural justice - as per DR appellant did not file any reply to the show cause notice even within the extended period of time HELD THAT:- The first show cause notice was issued on 3/5/2023, giving the appellant three days’ time to respond. The appellant sought time till 20/5/2023. The records would show that the assessing officer virtually allowed the said request. Since the second notice dated 17/5/2023 was identical to the earlier notice but with a different date thereon and required the appellant to respond to the notice before 20/5/2023. Again, the appellant asked for time and did not file a reply. Thus, the appellant admittedly did not file any reply to the show cause notice even within the extended period of time sought for by him. Therefore, there is no substance to the contention of the appellant that there is a violation of the principles of natural justice. The learned Single Judge rightly dismissed the writ petition, giving liberty to the appellant to file a statutory appeal within a period of fifteen days before the appellate authority. We find no merit in the writ appeal, and accordingly, it is dismissed. Appellant, a spice broker, had his income-tax assessment for 2016-17 reopened based on high-value transactions in 2015. An initial show cause notice dated 3/5/2023 gave three days to reply; appellant sought extension until 20/5/2023 and the assessing officer effectively allowed that request. A second identical notice dated 17/5/2023 required response before 20/5/2023. Appellant again sought more time but did not file any reply. The assessment order dated 24/5/2023 (Ext.P11) recorded that 'there was no response from the appellant to the show cause notice,' and confirmed the proposal. The court held there was no violation of the principles of natural justice since the appellant 'admittedly did not file any reply' even within the extended period. The writ petition was dismissed, with liberty to file a statutory appeal; the time to prefer appeal and a stay petition was extended to 31/1/2024. The appellate authority must consider the stay application within two months, and 'no coercive steps shall be taken against the appellant pursuant to Ext.P11 assessment order' until orders are passed and communicated.
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