2024 (10) TMI 708

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....29.03.2022, under Section 147 read with Section 144B of the Income Tax Act, 1961 ("the Act" for short), the demand notice under Section 156 dated 29.03.2022 and the notice for penalty under Section 274 read with Section 271 (1) (c) dated 29.03.2022; primarily on the ground that before passing the impugned order of assessment and the consequential orders thereafter, the principle of natural justice have not been complied with. 3. The brief facts are, the assessee a private limited company filed its return of income for Assessment Year 2013-2014. Subsequently, the case of the assessee was reopened by issuance of notice under Section 148 of the Act on 31.03.2021. Reasons recorded were supplied and consequentially, the assessee filed its objec....

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.... his response. These two days being Saturday and Sunday, with great difficulty the assessee somehow filed his reply on 28.03.2022 and on the very next date i.e. 29.03.2022 requested for personal hearing through video conferencing, which was not considered and responded to. Learned Advocate submitted that grant of only two days' time that too being Saturday and Sunday, coupled with the fact that the request of assessee for video conferencing being not considered, the order of assessment dated 29.03.2022 under Section 147 read with Section 144B for A.Y.2013-2014 being unjust and illegal deserves to be quashed and set aside. In support of his submissions, he relied upon decision of this Court dated 20.12.2021 passed in Special Civil Applicatio....

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....the assessment order. He, thus submitted that there being no error in the assessment order dated 29.03.2022 for the A.Y.2013-2014, the petition may be rejected. 6. Having considered the submissions and the decision relied upon, it is noticed that the final show cause notice was issued to the assessee on 26.03.2022 by granting him time of two days to file his response on or before 23:59 hours of 28.03.2022. It is not in disputes that the reply dated 28.03.2022, was filed despite there being Saturday and Sunday. From the details provided by the assessee at Annexure E (page 31), it is noticed that on 29.03.2022, the assessee requested for video conferencing hearing where the status of the portal was shown as open. From the above fact, the two....