2023 (8) TMI 1120

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....ge herein the writ petitioner. 2. The facts of the case are that writ petitioner is a West Bengal Government aided college, duly affiliated under the University Grants Commission and Calcutta University with nearly 5000 students under its fold. It is a public trust within the meaning of Indian Trust Act 1882, having PAN AAAAB3437B. The petitioner is bound to furnish a return of income under Section 139(1) and is entitled to get exemption under Section 10(23C) (iiab) of the Income Tax Act 1961 (hereinafter referred to as Act). 3. The petitioner received a notice dated 21.03.2022, issued under Section 148A(b) of the Act by Assistant Commissioner of Income Tax herein respondent No. 2 stating that income of Rs 2,06,68,396/- for Assessment....

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....sessment proceedings on and before 24.02.2023. In response, supporting evidence and submissions were uploaded on 23.02.2023. 7. The respondents came to a finding that an amount of Rs 76,79,797/- in the year under consideration was not explained. A show cause notice dated 06.03.2023 was issued against the petitioner. Pursuant to the show cause notice, the petitioner uploaded representation on the Income Tax Portal and by a detailed objection letter dated 06.03.2023 prayed for virtual hearing through video conferencing. 8. An assessment order dated 18.03.2023 was passed whereby the amount of Rs. 76,79,797/- was treated as cash credit under Section 68 of the Act and consequently added in its total income. The petitioner was instructed to....

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.... separately as well as through Income Tax Portal for personal hearing through video conferencing which were not taken into consideration by the respondent authority. Though the date for video conferencing was fixed, the column for video conferencing time and link was left blank by respondent authorities. 11. Learned counsel further submits that mere non-filling of return of income is not a valid ground for denial of relief available to the petitioner under Section 10(23C) of the Act. By raising an astronomically high demand of Rs. 65,62,159/- in the assessment order, the respondent authority has acted in contravention of Section 144B of the Act and SoP under Faceless Assessment provisions. Assessment Order not complying with procedure un....

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.... suffer. No incontestable evidence is provided by the respondent authority to show that the request of the petitioner for providing opportunity of personal hearing by video conferencing was complied with or that the request of the petitioner was considered after pointing out such technical fault in the system. 14. Administrative instructions for guidance of Income-tax Officers on matters pertaining to assessment vide Circular No. 14(XL-35) dated 11.04.1995 set out the following: - "... (3) Officers of the Department must not take advantage of ignorance of an assessee as to his rights. It is one of their duties to assist a taxpayer in every reasonable way, particularly in the matter of claiming and securing reliefs and in this re....