2025 (7) TMI 827

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....anding Counsel along with Avinash Kedia, Junioir Standing Counsel for Department of Income Tax. ORDER PER MURAHARI SRI RAMAN, J.- Assailing the order dated 08.03.2025 passed by the opposite party no. 4-The Assessment Unit, Income Tax Department, The National Faceless Assessment Centre under Section 147 read with Section 144B of the Income Tax Act, 1961 pertaining to assessment year 2016-17, the petitioner has come up before this Court invoking provisions under Articles 226 and 227 of the Constitution of India. 2. The case of the petitioner was selected for reassessment under Section 147 of the Income Tax Act, 1961 ("I.T. Act", in short) having filed its return of income on 25.04.2023 in ITR-2 under Section 148 pertaining to assessmen....

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....ting Procedure. He further submitted that since voluminous record was to be uploaded on the portal for faceless assessment and the system having limited space, the petitioner could not submit necessary record within the stipulated period. He fervently prays for setting aside the assessment order so as to grant the petitioner to avail one opportunity to present its matter before the Faceless Assessment Unit. 5. Sri Subash Chandra Mohanty, Senior Standing Counsel along with Mr. Avinash Kedia, learned Junior Standing Counsel for the Income Tax Department on instructions submitted that the Faceless Assessment Unit has stipulated the date by which the petitioner was required to furnish documents. He further submitted that within the period stip....

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....o refer to decision of Hon'ble Supreme Court rendered in Basudeo Tiwary Vrs. Sido Kanhu University and others, (1998) 8 SCC 194; Nagarjuna Construction Company Limited Vrs. Government Andhra Pradesh, (2008) 16 SCC 276 as relied on by the counsel for the petitioner to contend that violation of natural justice leads to arbitrariness and when right is affected by decision taken by statutory powers, the Court may presume existence of a duty to observe the rules of natural justice. There is no cavil that whenever it is necessary to ensure against the failure of justice, the principles of natural justice must be read into the provision. 9. In view of the aforesaid facts and the legal position, the Court, while diligently considering the material....