TaxTMI 
TaxTMI 
2022 (10) TMI 1121
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....ncome Tax, appearing for the respondents, and with their consent the Writ Petition is disposed of at the admission stage. 2. Assailing the assessment order, dated 30.03.2022, made for the assessment year 2016-17, passed under Section 147 R/w. Sections 144 and 144-B of the Income Tax Act, 1961 (for short, 'the Income Tax Act') by the 1st respondent, the present Writ Petition is filed raising various grounds, more particularly that the order impugned came to be passed in violation of the principles of natural justice. 3. The facts in issue are as under: The petitioner herein was involved in the Film Distribution business in the name of Sree Durga Theja Aswini Films in West Godavari District since 2014. The major components of his bus....
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.... As there was no response to the notices issued earlier, another notice, dated 26.11.2021, came to be issued by the 1st respondent, who took over the assessment from the 2nd respondent, asking the petitioner to furnish documents by 03.12.2021. Even this notice was not in the knowledge of the petitioner as it was communicated by e-mail. Thereafter, on 29.12.2021, another notice under Section 142(1) of the Income Tax Act was issued by the 1st respondent giving time till 07.01.2022 to submit series of documents as mentioned in the Annexure. The petitioner did not respond to the notice for the reason that he was hospitalized between 08.12.2021 and 13.12.2021 and that he underwent surgery. On 09.01.2022, a notice under Section 144 of the Income ....
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.... post COVID-19. However, he would submit that on 16.03.2022 itself he gave a reply to the show-cause notice explaining the deposits made and the cash received and accordingly requested to drop the proposed best judgment assessment, under Section 147 R/w. Sections 144 and 144-B of the Income Tax Act. He also sought for 30 days time to support his claim. However, the impugned order came to be passed on 30.03.2022 raising a huge demand of Rs.1,22,52,792/- and also proposing to levy penalty by issuing separate notice. This order of assessing authority, dated 30.03.2022, is the subject matter of challenge in this Writ Petition mainly on the ground that no opportunity was given to the petitioner to explain the circumstances of the case and though....
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....ated 26.11.2021 was issued to the petitioner by way of e-mail and on 26.11.2021 itself the e-mail was sent. Notice was sent to the designated e-mail address of the petitioner as provided in his e-filing account and therefore it is the responsibility of the petitioner to check his e-mail account. Since all the notices/orders would be in electronic mode only, in case of the faceless assessment proceedings, the petitioner ought to have verified his e-mails. Insofar as the plea taken by the petitioner claiming that he was hospitalized and as such he could not respond to the notice, it is said that the hospitalization was from 08.12.2021 to 13.12.2021 and the notice was served on the petitioner on 29.12.2021 i.e., long after his discharge from t....
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....sickness. We are not in agreement with the same. It may be true that the petitioner was not well but the period of his illness was only from 08.12.2021 to 13.12.2021. Notices were issued under the provisions of the Income Tax Act, more particularly under Sections 148, 142(1) and 144 of the Income Tax Act both by the 2nd as well as the 1st respondents long prior to the said date. In fact, the notices were said to have been sent by registered post and also through e-mail but there was no response to any of those notices. It is also to be noted here that the draft assessment order was also sent to the same e-mail, to which the petitioner responded and communicated with the respondent on 16.03.2022 itself, seeking time to file documents. Theref....