2024 (8) TMI 368

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....the Assessment Year 2018-19. 2. It is a petitioner's case that in connection with the assessment proceeding, the Faceless Assessment Unit despite being obliged to in terms of Section 144 B (6) (VII) of the said act to make available in case where a variation is proposed in the income or loss determination proposal, a notice calling upon the assessee to show-cause as to why the assessment should not be completed in terms of the proposal indicated therein, no appropriate opportunity was given to the petitioner to respond to the said notice. 3. Mr. Mazumder, learned Advocate representing the petitioner by drawing attention of this Court to the show-cause notice dated 6th of March, 2024 for the Assessment Year 2018-19 submits that notwith....

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....March, 2024 it is submitted the Faceless Assessing Unit by ignoring the response filed by the petitioner and by treating the assessee having not filed any response to the show-cause had passed the said order. According to Mr. Mazumder, the aforesaid constitutes violation of principle of natural justice apart from violation of statutory provisions and the SOP. In the facts as noted above, he submits that this Court may set aside the order of assessment and remand the matter back to the Faceless Assessment Unit. 6. Mr. Dutt, learned Advocate appearing on behalf of the respondents submits that in the instant case, due opportunity was provided to the assessee to respond. The assessee did not respond within the time specified. Even the assess....

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....nit is bound to adhere to such guidelines since, the same has been issued by the Central Board of Direct Taxes. The aforesaid findings are supported by the judgment delivered by the Division Bench of this Court in the case of Indu Goenka v. Assessment Unit, Income Tax Department & Ors. reported in 2023 (3) TMI 1164 - Calcutta High Court. In terms of Clause N.1.3 of the SOP, the Faceless Assessment Unit was required to ensure not only adherence of the principles of natural justice and to provide reasonable opportunity to the assessee but specific time lines have been noted which are required to be followed in relation to inviting a response to a show-cause from the assessee. It would appear from Clause N.1.3.1 that the time to respond to a s....