2024 (8) TMI 825

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....ed. 2. Mr. Mazumder, learned advocate appearing on behalf of the petitioner at the very outset submits that he confines his argument only to the failure on the part of the respondents to afford the petitioner with an opportunity to appropriately show cause to the proposed variations vide show-cause notice dated 1st March, 2024 for the assessment year 2022-23. He submits that ordinarily when a variation is proposed in the income or loss determination proposal, it is the obligation of the assessing officer/Faceless Assessment Unit to issue a show cause calling upon the assessee to show cause as to why the assessment should not be completed in terms of the proposal indicated therein. Such procedure is followed in accordance with Section 144....

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....pondents on the other hand submits that although the show cause notice afforded opportunity to the petitioner to file its response on or before 17.00 hours of 4th March 2024, the assessment order was passed only on 11th March 2024. As such, despite having opportunity to file its response, the petitioner chose not to file its response to the assessment proposal and according to Ms. Das De the portal had been kept activated for a period of 7 days i.e. upto 6th March 2024 for the petitioner to file its response. 6. It is submitted that the order is not an ex parte order and the previous responses filed by the petitioner were duly taken into consideration by the assessing officer, as such no interference is called for. 7. Having heard the....

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....wed 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 show-cause is seven days. Admittedly, in this case the show-cause notice did not provide minimum of seven days time to respond. The time provided to respond was less than three days. This in my view, is not only contrary to the SOP but is also violative of the principles of natural justice as three days response time may not have been reasonable. 8. Although, Ms. Das De has attempted to make out the case that the petitioner having not filed its response even within seven days, there is no irregularity on the part of the Faceless Assessing Unit to pass the assessment order since the assessment order w....