2023 (10) TMI 1040

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.... the respondent under the provisions of Income Tax Act, 1961. The case of the petitioner is that, the respondent/Assessing Officer issued a show cause notice dated 11.09.2021, calling upon the petitioner to file their reply/objections within 16.09.2021. Since the petitioner has failed to file reply within the time stipulated, the respondent/Assessing Officer confirmed the proposals contained in the show cause notice by virtue of the order impugned herein. 3. Mr.Suhrith Parthasarathy, learned counsel appearing for the petitioner would submit that the show cause notice, that was issued to the petitioner was through online Portal and the assessment made was also faceless assessment and the same was uploaded through online Portal. The learned ....

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....irm the proposals contained in the show cause notice and passed the assessment order and the same is sustainable in law. Therefore, the learned counsel would contend that the petitioner having failed to utilize the opportunity afforded to them by not filing reply to the show cause notice, the petitioner cannot make a plea before this Court that no opportunity was afforded to them and therefore, prayed for dismissal of the Writ Petition. However, as regards the contention of the petitioner that they have not provided opportunity of personal hearing, the respondent has no say. 5. I have given due considerations to the submissions made by Mr.Suhrith Parthasarathy, learned counsel appearing for the petitioner and Mr.R.S.Balaji, learned Senior ....

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.... would not per se deprive away of the rights of the petitioner for being provided with opportunity of personal hearing. 6.3 It would not be out of place to mention here that the real intention of Section 144 B, etc of the Income Tax Act is to provide an opportunity of being heard to the assessee before passing any orders, which are prejudicial to their rights/ interests. It is, with such motive, law has been enacted to safeguard the interest of the assessee, but, it is very unpleasant to see that in umpteen number of Writ Petitions, the assessment orders were assailed on the very ground of violation of principles of natural justice, audi alteram partem. If the real thoughts and intention of the Assessing Officer attached to the Income Tax ....

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....er the Scheme of the Income Tax Act, the petitioner is entitled to have two occasions of the matter to be adjudicated by two Authorities and thereby, to avail two well considered opinion, in the present case, due to the failure on the part of the respondent/Assessing Officer to provide real opportunity, which the Act intends to provide, the petitioner had been deprived of their rights of defending themselves before the Assessing Authority. 6.6 Though the Appellate Authority will have the power of the Assessing Officer to make assessment by providing opportunity of personal hearing, the order to be passed by the Appellate Authority cannot be equated with the order that would be passed by the Assessing Officer, who would pass orders after co....