2025 (6) TMI 2160

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..... That, the notice under section 263 dated 28-03-2022, was not served upon the appellant, as it was neither served on person, nor on the registered e-mail as shown on his e-filing portal. 2. That, the order under section 263 dated 31-03-2022, was not served upon the appellant, as it was neither served on person, nor on the registered e-mail as shown on his e-filing portal. 3. That the appellant was denied opportunity of being heard or to file his submission, as he had no occasion to submit his written submissions. 4. That, the order under section 263 dated 31-03-2022, was not passed on 31-03-2023, as it was not uploaded on the e-filing portal of the appellant on 31-03-2023. Thus, the proceedings under section 263,....

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....ime come to know about any such proceedings only when the consequential assessment order dated 15.03.2023 was passed and served and demand was raised. Thereafter, the assessee obtained the certified copy of the order u/s 263 and filed the appeal before the Tribunal. All these facts were duly affirmed in the affidavit filed by the assessee. 5. Hon'ble Supreme Court in Sambhaji and Ors V Gangabai and Ors., in Civil Appeal no. 6731/2008 (arising out of SLP(C) No. 14562 of 2006) vide judgment dated 20.11.2008, has held that the object of prescribing procedure is to advance the cause of justice. In an adversarial justice system, no party should ordinarily be denied the opportunity of participating in the process of justice dispensation. U....

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....le in the paper book. It is further submitted by the ld. AR that no proper opportunities of hearing is granted to the assessee as the intimation for initiation proceedings in terms of the notice u/s 163 was issued for the first time on 28.03.2022 for making compliance on 30.03.2022. The Ld. AR further submit that the said notice was uploaded on the e-filing portal on 29.03.2022 which is evident from the screen shot of the e-portal of the assessee as available that PB-44. He thus submits that not providing a minimum seven day to respond is contrary to in violation of principal of natural justice, and, therefore, he requested that order u/s 263 may kindly be quashed. He placed reliance on the judgment of Hon'ble Kolkata High Court in the case....