TaxTMI 
TaxTMI 
TaxTMI 
2022 (9) TMI 839
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....is being passed in respect of all the writ petitions insofar as they alleged violations to the procedure set out under a common Notification under which they have been framed. There are minute differences in regard to the different issues that arise in the writ petitions that are dealt with below on a case to case basis. 2.These assessments, which relate to different years, are all governed by the e-Assessment Scheme notified vide Notification 61 dated 12.09.2019, as amended by Notification No.60 dated 13.08.2020, and the procedure for assessment thereunder, especially clause (5), in terms of which, e-assessments have been finalised. The relevant portion of Clause (5) reads as follows: '5. Procedure for assessment. - (1) The assessment under this Scheme shall be made as per the following procedure, namely: - ............. (xvi) the National e-assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to, - (a) finalise the assessment as per the draft assessment order and serve a copy of such order and notice for initiating p....
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....ssion. 7.The petitioner objects to the above computation, stating that the material relied upon by the officer was never sent it for rebuttal. In light of the above discussion, the impugned assessment order dated 31.03.2021 is set aside and this writ petition is allowed. 8.Learned counsel for the petitioner states that the show cause notice dated 24.03.2021 has subsequently been received from the Chartered Accountant and the petitioner thus has the benefit of the same. In such circumstances, it would suffice to permit the petitioner to file reply to the show cause notice, as it requests now. 9.The petitioner shall be heard thereafter and an order of assessment shall be passed within a period eight weeks from the date of conclusion of personal hearing. It is made clear that, if no reply is filed by the petitioner to the show cause notice, the impugned order of assessment shall stand revived without further reference to the petitioner. 10.A direction is issued to the respondent to enable the website forthwith such that the reply of the petitioner may be uploaded within a period of four weeks from date of receipt of this order. The entirety of the exercise as aforesaid shall be co....
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....y in this regard must be communicated to the petitioner. Though discretion to either accede to or reject the request for adjournment clearly falls within the domain of the officer, it is incumbent upon him to communicate his decision to the assessee. 18.In the present case, since there has been no communication from the officer to this effect, the impugned assessment order is vitiated on the ground of non-adherence to the principles of natural justice. Therefore, the impugned order of assessment is set aside. 19.The petitioner is permitted to file the reply within four weeks from date of receipt of this order, for which, the website shall be enabled. Thereafter, the respondent shall call upon the petitioner to appear for a personal hearing and shall complete the proceedings within a period of eight weeks from the date of conclusion of personal hearing. 20.The entirety of the exercise as aforesaid shall be completed within a period of 90 days from the date of issue of certified copy of this order. It is made clear that, if no reply is filed by the petitioner to the show cause notice within the time granted as above, the impugned order of assessment shall stand revived without fur....
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....als. 25.There is hardly any dispute in regard to the above narration. Thus, and on account of the violation in following the principles of natural justice, the impugned order of assessment is set aside. A direction is issued to the respondent to enable the website so that the reply of the petitioner may be uploaded within a period of four weeks from date of receipt of this order. 26.The petitioner shall be heard thereafter and an order of assessment passed within a period of eight weeks from date of conclusion of personal hearing. It is made clear that, if no reply is filed by the petitioner to the notices within the time granted, the impugned order of assessment shall stand revived without further reference to the petitioner. 27.The entirety of the exercise as aforesaid shall be completed within a period of 90 days from the date of issue of certified copy of this order. This writ petition is allowed in the above terms. W.P.No.13990 of 2021 : 28.When the matter came up for admission on 07.07.2021, an interim direction had been granted and Para No.2 of my order dated 07.07.2021 covers the main issue that arises in the writ petition : '2.The impugned order of assessment da....
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.... a link of personal hearing to the petitioner forthwith and pass an order of assessment de novo, within a period of eight weeks from the conclusion of personal hearing, taking note of the oral submissions of the petitioner in the course of personal hearing as well as its written submissions. 35.The entirety of the exercise as aforesaid shall be completed within a period of 90 days from the date of issue of certified copy of this order. The writ petition is allowed in the above terms. W.P.No.12309 of 2021 : 36.W.P.No.12309 of 2021 challenges the draft assessment order dated 08.05.2021. Since there was no stay granted in the aforesaid writ petition, a final order of assessment came to be passed on 07.06.2021, which is the subject matter of challenge in W.P.No.14118 of 2021. Hence, W.P.No.12309 of 2021 is closed as infructuous. W.P.No.14118 of 2021 : 37.The impugned assessment relates to Assessment Year 2017-18 and show cause notice has been issued to the petitioner on 26.04.2021. Admittedly, the petitioner did not bother to respond to this notice. A draft order under Section 144C of the Act has come to be passed for the reason that its return of income also included income from ....
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....ft order under Section 144C dated 08.05.2021 as well as the impugned order of assessment dated 07.06.2021 are set aside for the reasons as assigned in the preceding paragraphs. 45.The petitioner will treat the proposals contained in the show cause notice dated 26.04.2021 as well as those contained in order dated 07.06.2021 and file reply thereto within a period of four weeks from the date of issue of a certified copy of this order, for which purpose, the Department shall enable the Departmental website. 46.The Assessing Authority shall pass a draft order under Section 144C of the Act, after hearing the petitioner within a period of eight weeks from the date of conclusion of personal hearing. It is made clear that the entirety of the exercise as aforesaid shall be completed within a period of 90 days from the date of issue of certified copy of this order. The writ petition is allowed in the above terms. W.P.No.14206 of 2021 : 47.The petitioner challenges an order of assessment relating to Assessment Year 2018-19 dated 24.06.2021. The sole ground argued relates to the multiple requests of the petitioner for personal hearing that have not been acceded to. 48.Learned Standing Coun....
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.... 15/04/2021, whereby you may either : a.accept the proposed modification; or b.file your written reply objecting to the proposed modification; or c.if required, you may request for personal hearing so as to make oral submissions or present your case after filing of written reply. On approval of the request, personal hearing shall be conducted exclusively through video conference. 4.In case no response is received by the given time and date, the assessment shall be finalized as per the draft assessment order.' 54.Thus, the Assessing Officer has specifically offered an opportunity of personal hearing to make oral submissions. The petitioner has responded on 14th April, 2021, 15th April, 2021 and 23rd April, 2021, giving detailed explanation to the proposals contained in the show cause notice. Even prior thereto, on 14.04.2021, the petitioner has registered his request for personal hearing through video conferencing and the report issued by the website states that the registration of such request has been submitted successfully. 55.Despite this assurance, the impugned order of assessment has come to be passed adverse to the petitioner and without affording opportunity of....
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....posed and further queries were raised for its response. 63.On 20.09.2021, the petitioner brings to the notice of the officer that the notice issued on 11.09.2021 granted only a day's time to submit reply and an adjournment letter had been filed seeking time till 22.09.2021. In response to the notice dated 11.09.2021, the petitioner sought an adjournment pointing out that only a day's time had been granted for filing objections and requesting that time may be extended till 22.09.2021 to file its objections. 64.There has been no response to the same, to the knowledge of the petitioner. The petitioner, thus, proceeded on the assumption that the request had been acceded to and on 20.09.2021, he refers to his earlier request for extension of time and submits a detailed explanation for the proposals in the earlier notice. 65.The impugned order of assessment has come to be passed on 21.09.2021 proceeding on the basis that there has been no reply to the proposals contained in notice dated 11.09.2021. The reply dated 20.09.2021 appears to have escaped notice of the Income Tax Department. In the counter filed by the respondent, they refer at ground (d) that the extension of time h....