2024 (9) TMI 967

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....Mr. B.S. Soparkar for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for learned Senior Standing Counsel Mr. Nikunt Raval for the respondent no. 2. 2. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the Assessment Order dated 11.03.2024 passed under Section 143 (3) read with Section 144B of the Income Tax Act, 1961 (for short "the Act"). 3. The assessee filed return of income for Assessment Year 2022-23 for declaring the income of Rs.1,63,13,600/- on 12.08.2022. It appears that thereafter, the notices were issued from time to time on 01.06.2023, 03.10.2023, 24.01.2024 and 04.03.2024 the assessee filed reply to the notice issued under Section 143 (2)/ 142 (1) of the ....

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....fore submitted that the petitioner ought to have been granted the opportunity of personal hearing and the same could not have been denied on the ground of time barring assessment as there was sufficient time available with the respondent Assessing Officer upto 31.03.2024 to pass the assessment order. In support of his submissions, learned advocate Mr. Soparkar referred to and relied upon the following decisions. (i) Dangee Dums Ltd. Vs. National Faceless Assessment Centre, Govt. of India, [2023] 148 taxmann.com 22 (Gujarat); (ii) Riddhi Steel and Tube Ltd. Vs. National Faceless Assessment Centre, [2022] 145 taxmann.com 542 (Gujarat); (iii) Preethi Himachal & Co. Vs. UOI, [2022] 135 taxmann.com 265 (Himachal Prades....

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....he facts are not in dispute as per Annexure-E Page-76 of the petition is an extract from the e-filing portal, wherein, the adjournment details are stated to show that the adjournments request was made on 18thSeptember, 2021 and reason for seeking adjournment is stated "gathering of material from multiple sources requires time" and adjournment was sought up to 5 th October, 2021. Thus, the petitioner sought adjournment on 18thSeptember, 2021, however, without considering the request of the petitioner for adjournment to file reply to the showcause notice dated 18th September, 2021, the impugned assessment order was passed on 21st September, 2021. 8. Section 144B of the Act provides detailed procedure for Faceless Assessment. Section ....

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....see is also required to be given personal hearing so as to make his oral submissions or present his case before the income-tax authority on request. However, in the facts of the case, the request for adjournment by the petitioner was not at all replied and the impugned assessment order is passed without providing an opportunity of hearing to the assessee so as to enable him to give explanation for proposed addition. Section 144B (1) (xii) provides that on receipt of showcause notice, the assessee may furnish his response to the National Faceless Assessment Centre and as per clause (xiv), the assessment unit shall make a revised draft assessment order after considering the response of the assessee and send it to the National Faceless Assessm....