2022 (9) TMI 1323

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....isted by learned advocate Mr. Vaibhavi Parikh for the petitioner and learned advocate Mr. Nikunt Raval for the respondent. 2. By filing this petition under Article 226 of the Constitution, the petitioner has prayed to set aside the assessment order dated 05.05.2021 as also the demand notice dated 05.05.2021 for the assessment year 2018-19 issued to the petitioner. The impugned order is passed under section 143(3) read with Section 144-B of the Income Tax Act, 1961. 2.1 The challenge to the aforesaid assessment order and demand notice are based on the ground of violation of principles of natural justice by disregarding the adjournment application moved by the petitioner requesting for time. It is stated by the petitioner that by denying su....

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....parate notification dated 27.04.2021 was issued in this regard. 3.5 It appears that the respondent authority issued another notification dated 27.04.2021 under section 142(1) of the Act calling upon the petitioner to submit certain details on 30.04.2021. The petitioner requested for adjournment on several grounds including that the lockdown was imposed in the city of Surat because of the pandemic. However, few more time was requested by the petitioner for furnishing the requisite details. 3.6 It is the case of the petitioner that despite the request as above to grant adjournment and though the scenario was marred by Covid-19, the respondent did not pay heed to even such grave situation and passed the order dated 05.05.2021 under Section 1....

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....petitioner was prevented from submitting further details and documents it wanted to furnish to the authority to put forth its defence with regard to show-cause notice. 5. In Virdichand Bawandas HUF Karta Of HUF Pawankumar Vidhichand Agrawal Vs. The National E-Assessment Centre being SCA No. 12864 of 2021, decided as per judgment dated 05.07.2022, similar set of facts were involved and it gave rise to the very issue whether the respondent could have ignored the request for grant of time by the assessee and proceeded to have passed the order under Section 144B of the Act. 5.1 In that case, on 16.05.2021, the department passed the draft assessment order. The assessee made request on 22.05.2021 for grant of two weeks' time with reference ....

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....e relief for the assessee, there is an additional weighty aspect. The request for time to respond the draft assessment order, when made on 22.05.2021, it was admittedly a period when Covid-19 pandemic was at its peak. The second wave which had shattered the life and affairs in the society. Even a judicial notice can be taken of the said state of thing. In such hard times, it was expected of the Income Tax Department to be even more lenient." 5.1.3 The same set of facts and situation arise in the present case. The Court observed that it was a thick skinned approach on the part of the authorities, "5.5 The assessee congenial approach should be reflected not only in the application of taxation laws but also in the procedural mechanism to b....