TaxTMI 
TaxTMI 
2021 (8) TMI 1102
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..... It appears from the impugned Assessment Order being Annexure - 'P-7' at page - 111 of the Writ Petition that the aforesaid impugned order which is of about 17 pages containing elaborate discussion covering material evidence and considering the documents filed by the petitioner in course of the assessment proceeding before passing the impugned Assessment Order. Petitioner was granted ample opportunity of hearing from time to time in course of impugned assessment proceeding which would appear from records being documents annexed to the Writ Petition by the petitioner itself which will be referred and discussed below. It appears that a notice under Section 143 (2) of the Act was issued on 22nd September, 2019 being Annexure - 'P-2' to the Writ Petition seeking clarification on the issue of investments/advancements/loans and business loss in response to the return in question of the petitioner. It appears at page - 42 of the Writ Petition that a notice under Section 142 (1) of the Act was issued on 30th November, 2020 asking the petitioner to furnish the relevant documents referred there on or before 15th December, 2021. It appears at page - 48 of the Writ Petition that on 16th....
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....e -'P-3' to the Writ Petition by the petitioner seeking further time till 24th May, 2021 was granted clarifying that no further opportunity will be given. It appears from page - 74 being Annexure -'P-6' to the Writ Petition that the petitioner had filed a reply on 24th May, 2021 before the Assessing Officer concerned by e-filing containing 34 pages in response to the show-cause notice dated 23rd April, 2021 discussing facts, laws, evidences and case laws in detail and as well as on merit relating impugned assessment proceeding and finally at the concluding portion at page 34 of the said application/reply to the aforesaid show-cause notice making further prayer for adjournment of the impugned assessment proceeding till 10th May, 2021 and to give further adequate opportunity for full compliance of the notice but had not asked for personal hearing. It also appears from page 108 of the Writ Petition being index annexed to the Writ Petition that the petitioner has filed documents consisting of 400 pages containing details of loan creditors along with the aforesaid application/reply to the show-cause notice filed on 24th May, 2021 in course of the impugned assessment proceed....
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....the Appellate forum. Now the only question which remains to be considered for entertaining this Writ Petition is as to whether principles of natural justice was violated or not by the respondent concerned in course of impugned assessment proceeding to which my answer is in negative and detail reasoning for this view will appear in later part of this judgment. Petitioner in support of its contention of violation of principles of natural justice, has relied on several unreported decisions of different High Courts which are discussed herein below. Petitioner has relied on a decision of the Madras High Court dated 28th April, 2021 in WP No. 10693 (W) of 2021 in the case of M/s. Magick Woods Exports Pvt. Ltd. -vs- Additional/Joint/Deputy/Assistant Commissioner of Income Tax & Anr. It appears that the facts of the said decision is different from the present case since in the said case adjournment was sought only for once and that was neither rejected nor the assessee was intimated before making assessment while in the present case series of adjournments were granted to the petitioner from time to time and was allowed to file documents which are matters of record. Another unrepor....
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....ase of Sanjay Aggarwal -vs- National Faceless Assessment Centre Delhi where facts of the said case is also different from the present case since in the said case adjournment was sought for grant of personal hearing on two dates, that is, 15th April, 2021 and 20th April, 2021 which was not considered by the revenue and it proceeded with the show-cause notice with a draft Assessment Order dated 20th April, 2021 and petitioner was directed to file its response/objection by 23.59hrs of 25th April, 2021 and the Assessment Order was passed on 28th April, 2021 while in the instant case principles of natural justice by way of enough opportunities were provided to the petitioner. Petitioner has relied on Paragraph - 20 of one judgment of this Court in the case of Hindustan Pilkington Glass Works Ltd. -vs- Superintendent Central Excise, Asansole & Ors. reported in 1978 E.L.T. (J 229) on the proposition of breach of principle of natural justice. The said case is also distinguishable from the present case as it would appear from Paragraph - 8 of the said judgment that in the said case, before determining the assessable value, the respondent never provided any opportunity whatsoever to the p....