TaxTMI 
TaxTMI 
2024 (7) TMI 513
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.... with Section 144B of the said Act. 2. It is the petitioners' case that a proceeding for scrutiny under said Act was initiated pursuant to the show cause notice dated 4th March, 2024, indicting therein the proposed variations, in respect of the Assessment Year 2022-23. 3. The petitioner no. 1 had duly responded to the said notice on 9th March, 2024. Simultaneously, the petitioner no. 1 had also requested for personal hearing by invoking the provisions of Section 144B (6) (viii) of the said Act. The records reveal that such prayer made by the petitioner no. 1 was approved on 13th March, 2024 and the date for personal hearing through video conferencing was fixed on 16th March, 2024 at 1500 hrs. 4. Incidentally, before the personal he....
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....y of personal hearing was afforded to the petitioner no. 1 since the Faceless Assessment Unit did not join the meeting. 6. Mr. Mitra, learned advocate enters appearance on behalf of the respondents. He submits as to whether or not the Faceless Assessment Unit had given an opportunity of hearing to the petitioner no. 1 can no longer be agitated by the petitioners in the light of the observations made in the assessment order passed by the Faceless Assessment Unit on 21st March, 2024. In the said order it has been specifically recorded that the petitioner no. 1 did not avail the opportunity of video conferencing facility. In any event, the aforesaid is a disputed question of fact which cannot be conveniently decided by this Court in exercis....
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.... to the petitioner no. 1, the Faceless Assessment Unit had issued an additional show cause notice along with the variations proposed. Incidentally, the time to respond to the show cause was, however, limited to 1100 hrs., of 15th March, 2024. It may be noticed, that Mr. Roy, learned advocate by placing before this Court the print out of the relevant portion of the Standard Operating Procedure (SOP) in connection with affording opportunity of hearing to respond to the show cause had submitted that a minimum 7 days time ought to be provided to the assessee to respond to the same. The relevant portion of the SOP is extracted hereinbelow:- "National Faceless Assessment Centre, Delhi NaFAC/Delhi/CIT-1/2022-23/112/92 03/08/2022 ....
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....ion of the issue involved; N.1.2.2. Details of dates of all notices/opportunities given; N.1.2.3. Details of dates of compliance/on compliance of the assessee; N.1.2.4. Summary of all submissions of the assessee, to demonstrably reflect application of mind and consideration of all submissions; N.1.2.5. Specific Information/material proposed to be used against the assessee; N.1.2.6. Variations proposed on the basis of reasonable inferences drawn; N.1.3. To ensure adherence to the principles of natural justice and reasonable opportunity to the assessee, timelines to be given for obtaining response to the SCN shall be; N.1.3.1. Response time of 7 days from the issue of SCN ....
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....of Income Tax, National Faceless Assessment Centre, Delhi, dated 3rd August, 2022 may not have a statutory force, however, the respondents cannot feign ignorance of the same nor can they disregard the same. Although, Mr. Mitra, learned advocate representing the respondents has claimed that since, the petitioners have an efficacious alternative remedy in the form of an appeal, this Hon'ble Court ordinarily, should not exercise jurisdiction, in the instant case, it is noticed that the petitioner no. 1 had been denied the very opportunity to respond to the second/additional show cause. Additionally in terms of Section 144B (6) (viii) of the said Act, it is the duty of the Faceless Assessment Unit in case of proposing variations to afford an....