TaxTMI 
TaxTMI 
2024 (8) TMI 884
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...., 2024 ("Assessment Order") passed by Respondent No.2 under the provisions of Section 144 read with Section 144B of the Income Tax Act, 1961 ("the Act"). 2. The primary grievance as raised by the Petitioner is that prior to the Assessment Order being passed, the Petitioner was issued a Show Cause Notice dated 22 March, 2024 ("Show Cause Notice") (Exhibit "G") calling upon the Petitioner to show cause on the variations which were sought to be made, in the return of income, as filed by the Petitioner. Paragraph 3 of said Show Cause Notice recorded that the Petitioner should submit its response through its registered e-filing account by 17:30 hours of 23 March, 2024. The said paragraph reads thus : 3. Kindly submit your response th....
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....hat giving less than 24 hours time to reply to SCN is a flaw in decision making process. 2. The department should have a bonafide intention to provide fair opportunity to the assessee. The SCN issued at the fag end of the limitation period curtails the rights of the assessee. The SCN is issued to provide fair opportunity to the assessee to put forth his defense and such opportunity should be extended to the assessee in a real nature. 3. The assessee begs to place reliance on the decision of the Hon'ble Jurisdictional High Court of Karnataka in the case of MMG Constructions LLP Vs. Union of India in WP No. 21638/2021 dated 13-12-2021 wherein it was held that allowing less than 24 Hours to respond to SCN is violation of prin....
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....or effective functioning of the National Faceless Assessment Centre and the units set up, in an automated and mechanised environment. It is submitted that in pursuance of such powers, the Commissioner of Income-tax-1, National Faceless Assessment Centre, Delhi has notified the "Standard Operating Procedure for Assessment Unit under the Faceless Assessment provisions of Section 144B of the Act", dated 3 August, 2024 (for short, "the SOP"). Our attention is drawn to the relevant paragraph of the SOP, being paragraph 'N' of the said order under the heading "Process of Assessment". Clause N.1.3 thereunder provides that a period of seven days be given to the assessee for obtaining response from issuance of Show Cause Notice. The said paragraph r....
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....ed that the assessment order was passed without such time of seven days being given to the Petitioner to file objections. 8. Having heard Learned Counsel for the parties and on perusal of the record, we find much substance in the contention as raised on behalf of the Petitioner. It may be observed that the SOP, as issued under the provisions of Section 144B (6) (xi) of the Act, in paragraph N.1.3 clearly provides a response time of seven days from the issuance of the Show Cause Notice to the assessee to submit his reply. In the present case, the Show Cause Notice was issued on 22 March, 2024. It is also clear that sufficient time was available to the Assessing Officer to pass an assessment order even if he was to grant seven days time to....