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2021 (5) TMI 991 - HC - Income TaxWaiver of demand notice - glitches in the operation of the Faceless Assessment Scheme as submitted by petitioner - request for hearing or the detailed reply rejected - HELD THAT - As ordered Pending hearing and final disposal of the Petition, the operation of the assessment order passed under Section 143 (3) read with Section 144B of the Act dated 23rd April 2021 and the notice of demand in Form No. 156 dated 23rd April 2021 as well as the show cause notice under Section 274 read with Section 270A and 271AAC of the Act dated 23 rd April 2021 are stayed. Respondents to file their reply on or before 18th June 2021, with copy to the other side.Rejoinder, if any, to file on or before 25th June 2021, with copy to other side. List the matter to 30th June 2021.
Issues: Glitches in the operation of the Faceless Assessment Scheme; Violation of procedural fairness in passing the assessment order without considering the petitioner's request for hearing and detailed reply.
In this case, the petitioner raised concerns regarding glitches in the operation of the Faceless Assessment Scheme. The petitioner highlighted an instance where a draft assessment order was issued, and a show cause notice was provided on the E-filing portal. The petitioner promptly replied online and submitted a detailed response with documentary evidence. However, the assessment order was passed without considering the petitioner's request for a hearing or the detailed reply, even though the time limit for passing the assessment order was extended. Consequently, a substantial demand notice and penalty proceedings were initiated against the petitioner. On the other hand, the respondents sought time to file an affidavit-in-reply as the matter was appearing for the first time before them. The High Court, after hearing both parties, issued an order staying the operation of the assessment order, the notice of demand, and the show cause notice. The respondents were directed to file their reply by a specified date, with a provision for the petitioner to file a rejoinder. The matter was listed for further hearing to ensure a fair and comprehensive resolution. This judgment reflects the court's commitment to upholding procedural fairness and ensuring that parties have adequate opportunities to present their case in matters involving the Faceless Assessment Scheme.
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