TaxTMI 
TaxTMI 
2025 (7) TMI 190
X X X X Extracts X X X X
X X X X Extracts X X X X
.... "A) This Hon'ble Court may be pleased to allow this petition and call for the records, and be pleased to issue a writ of certiorari or any other appropriate writ, and or direction quash and set aside the assessment order dated 11.10.2022 passed by the respondent no. 1 (Annexure - A). ALTERNATIVELY A) This Hon'ble Court may be pleased to issue a writ of certiorari or any other appropriate writ and matter remand back to respondent no. 1 Faceless Assessing Officer for fresh adjudication and also give direction to grant a proper opportunity of hearing by way of physical intimation. B) This Hon'ble Court be pleased to call for the records of the proceedings and be pleased to issue a writ mandamus or any other app....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... passed by CIT(Appeals) dated 18.3.2014, the petitioner preferred an appeal before Income Tax Appellate Tribunal (Rajkot) (hereinafter referred to as 'the Tribunal' for short). By way of order dated 13.9.2019, the Tribunal partly allowed the appeal preferred by the petitioner and remanded back the case to the Assessing officer for fresh adjudication. As per the order passed by the Tribunal, the petitioner filed his written submission before the Assessing Officer. However, due to pandemic of COVID-19, the proceedings were at standstill. Thereafter the case was assigned to the Faceless Assessing Officer. It is the case of the petitioner that without giving any opportunity of hearing, draft Assessment Order along with Demand Notice dated 20.9.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....how-cause notice as well as Draft Assessment Order were sent by the respondent authorities to email ID being '[email protected]' which belongs to the son of the petitioner who stays in USA. The petitioner and her son is not sharing a cordial relationship for last many years and the petitioner is not in contact with her son due to which the petitioner was not aware of any such communications made by the respondent authorities on the email ID which belongs to her son. It was further submitted that petitioner did not receive any message with regard to any notice or draft Assessment Order on her mobile number, which is duly linked between the Aadhar number and PAN of the petitioner. In view of such submission, Mr. Shah pointed out that th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....arious notices issued prior to order of this Court. Therefore, there is no infirmity in the procedure followed by the respondent and the contention raised by the petitioner are meritless. 9. Having heard learned advocates for the respective parties and perused the material on record, the limited question for consideration is with regard to procedure of service of notice under the Faceless Assessment provisions under Section 144 B of the Act. The Government of India, Ministry of Finance has come up with Standard Operating Procedure (SOP) which is appended at page-48 of the paper- book. Clause G.3 relates to the Centralised Communication to improve compliance of notice under Section 142(1) of the Act. The procedure referred in G.3 is repro....