2025 (12) TMI 929

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....g the assessment order passed by the Respondent No. 1 under Section 143(3) read with Section 144B dated 27.12.2022 and the consequential show cause notice issued under Section 274 read with Section 271AAC(1) of the Income Tax Act, 1961, dated 27.12.2022. 3. The facts are in a narrow compass. The assessment of the Petitioner for Assessment Year (AY) 2021-22 was picked up for scrutiny under the Faceless Assessment Scheme as contained in Section 144B of the Income Tax Act, 1961 ["IT Act"]. Pursuant to the same, various notices were issued to the Petitioner by the Assessment Unit, National Faceless Assessment Centre (NFAC), the 1st Respondent herein. To these notices, replies along with relevant documents were filed by the Petitioner from ti....

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....s along with relevant annexures (page 159 of the Petition). It was also mentioned in the email that this email was being sent because the Petitioner was unable to upload the submissions in the e-proceedings portal due to a technical glitch. 8. Thereafter, on 27.12.2022, Respondent No.1, without replying or considering the adjournment request of the Petitioner, and without taking into consideration the submissions made by the Petitioner on 22.12.2022, directly passed the final Assessment Order under Section 143(3) read with Section 144B by making an aggregate addition of Rs. 2,25,00,000/-. Consequently, notice of demand under Section 156 of the Act was also raised. Further, a Show Cause Notice was issued under Section 274 read with Sectio....

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....ions, namely the standard of operating procedure(SOP) prescribed for assessments under section 144B of the Act, according to which a minimum period of 7 days has been envisaged for replying to any show cause notice in cases which involved variation, which is prejudicial to the interest of the Assessee. It is therefore stated that not only the instructions as prescribed in the standard operating procedure have been violated, but also the Petitioner's specific prayer for extending the period of 5 days had received no attention. In any case, it is stated that the objection to the proposed variation has been submitted even through email and therefore, available on the system of the assessing officer much before the order impugned dated 27th Dec....

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....(1) day from the seven days as stated in the SOP which period could be reduced. Due to the time constraint only some of the Assessing Officers are likely to be allowed the period below seven (7) days. Though the AO has allowed the period below the prescribed period of seven (7) days, the assessment was completed on 27.12.2022 which means the assessee had a period of 10 days by excluding the date of issue of notice and date of completion of assessment. In addition to the above, the Petitioner has an alternative remedy available and he could have pursued the same. He, however, fairly stated that if this Court is inclined to allow the Petition, then the present Assessment be remanded back to the stage of the Show Cause Notice dated 16th Decemb....