TaxTMI 
TaxTMI 
2026 (10) TMI 615
X X X X Extracts X X X X
X X X X Extracts X X X X
.... by the Assessment Unit, National Faceless Assessment Centre. 2. It is the case of the petitioner that a notice proposing variation under the Faceless Assessment Procedure (Section 144B of the Income Tax Act, 1961) dated 11.03.2024 was issued by the Assessment Unit at 17:16:18 hours, directing the petitioner to submit its response by 10:00 hours on 14.03.2024. Thus, less than three days' time was granted to the petitioner to respond to a proposed addition of Rs. 7,14,35,589/-, whereas the Standing Order requires that reasonable time of at least one week ought to be granted for submitting such response. 3. Learned counsel for the petitioner would submit that the petitioner prepared its reply and made all attempts to upload the same on ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....file reply, the portal itself prevented uploading of the response, and the reply and documents actually filed by e-mail were not considered at all. 6. Learned counsel for the respondents would submit that the assessment order is appealable and, therefore, the writ petition is not maintainable. 7. We have heard learned counsel for the parties and considered their rival submissions made herein-above and went through the record with utmost circumspection. 8. Admittedly, the impugned order is appealable. However, a Coordinate Bench of this Court, vide order dated 23.04.2024, entertained the present writ petition principally on the ground of the order having been passed in violation of principle of natural justice and granted interim pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sed becomes wholly vitiated. Paragraphs 15 and 16 of the said judgment are reproduced hereunder: "15. The adherence to principles of natural justice as recognized by all civilized States is of supreme importance when a quasi-judicial body embarks on determining disputes between the parties, or any administrative action involving civil consequences is in issue. These principles are well settled. The first and foremost principle is what is commonly known as audi alteram partem rule. It says that no one should be condemned unheard. Notice is the first limb of this principle. It must be precise and unambiguous. It should appraise the party determinatively the case he has to meet. Time given for the purpose should be adequate so as to e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng an order affecting those rights. These rules are intended to prevent such authority from doing injustice." 11. In the instant case, less than three days' time was granted to the petitioner for submitting its response to a notice proposing a substantial addition of Rs. 6,93,43,589/-. The e-filing portal itself prevented the petitioner from uploading the response. The reply actually submitted by e-mail on 14.03.2024, duly acknowledged by the National Faceless Assessment Centre on 15.03.2024 and the physical copy submitted to the jurisdictional Assessing Officer were not considered at all. The findings recorded in paragraphs 9 and 10 of the impugned order that there was "no compliance" and "no proper compliance" are contrary to the recor....