2022 (4) TMI 460 - HC - Income Tax

Reopening of assessment u/s 147 - mandation of final assessment order after the Jurisdictional Assessing Officer (JAO) disposed the objections - HELD THAT - We have also considered the affidavit. For the sake of brevity we simply note that that we accept the explanation given and also accept the apology tendered by Mr. Shiv Kumar. Further explanation of Mr. Shiv Kumar who is present in court and on his behalf by Mr. Abhishek Anand who is also present in the court that Shivkumar s final role will be only to pass the final assessment order after the Jurisdictional Assessing Officer (JAO) disposed the objections and that final assessment order will be passed only after four weeks of the order on objections being passed, until then petitioner s case will be kept in abeyance is accepted as statement made to the court. In view of what is recorded above, Mr. Deshpande states that Interim Application may be disposed.Interim application accordingly disposed with no order as to costs. Time for the JAO to dispose petitioner s objections, if any, is extended by further period of four weeks from today. At the cost of repetition, it is directed that the JAO shall consider all submissions being made by petitioner and grant a personal hearing with atleast seven days advance notice.

Summary

Issues:
1. Withdrawal of communication/orders by Faceless Assessing Officer
2. Acceptance of explanation and apology by the Faceless Assessing Officer
3. Timeline for final assessment order by the Jurisdictional Assessing Officer
4. Disposal of Interim Application
5. Extension of time for the Jurisdictional Assessing Officer to dispose objections
6. Directions for the Jurisdictional Assessing Officer regarding personal hearing and order on objections
7. Time granted for completing assessment proceedings

Analysis:
1. The judgment addresses the withdrawal of communication/orders by Mr. Shiv Kumar, a Faceless Assessing Officer, who filed an affidavit affirming the withdrawal. The court acknowledged the withdrawal and accepted the explanation and apology tendered by Mr. Shiv Kumar.

2. The court further noted that Mr. Shiv Kumar's final role would be to pass the final assessment order after the Jurisdictional Assessing Officer disposes of the objections. The final assessment order will be passed only after four weeks from the order on objections, with the petitioner's case being kept in abeyance until then.

3. Mr. Deshpande requested the disposal of the Interim Application, which was done with no order as to costs. The court extended the time for the Jurisdictional Assessing Officer to dispose of the petitioner's objections by an additional four weeks from the current date.

4. The court directed the Jurisdictional Assessing Officer to consider all submissions made by the petitioner and grant a personal hearing with at least seven days advance notice. Additionally, if relying on any judgment or order, the JAO must provide a list to the petitioner before the personal hearing for adequate preparation. The order on objections should be reasoned and address all points raised by the petitioner.

5. Finally, the judgment granted a total of 12 weeks from the date of disposing of the petitioner's objections to complete the assessment proceedings. The comprehensive directions provided aim to ensure a fair and transparent assessment process while safeguarding the petitioner's rights throughout the proceedings.