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2023 (9) TMI 1039 - HC - Income TaxValidity of assessment order passed u/s 147 r/w 144B - petitioner, confines his challenge, to the infraction of principles of natural justice - Via the SCN, the petitioner was granted time to file a response by 10.05.2023 (15 46 hours). The petitioner made a request on the very next date i.e., 09.05.2023, for adjournment. The petitioner sought adjournment till 18.05.2023. The reason given by the petitioner for seeking adjournment was that she had to gather material to respond to the SCN. It is the petitioner s case that the request was not dealt with and on 18.05.2023 when she attempted to upload her response, she could not do so as the designated portal had been closed. These facts are not in dispute. HELD THAT - The assessment order, as indicated above, was passed on 18.05.2023. Without making any observations on the merits of the matter, we are inclined to set aside the assessment order, as this would be the best way forward.
Issues involved:
The writ petition concerns Assessment Year (AY) 2013-14, challenging the assessment order passed u/s 147 read with 144B of the Income Tax Act, 1961, specifically on the grounds of the infraction of principles of natural justice. Issue 1: Infraction of Principles of Natural Justice The petitioner sought to assail the assessment order dated 18.05.2023, contending a violation of natural justice principles. The show cause notice (SCN) dated 08.05.2023 was served on the petitioner proposing a variation of taxable income, with a response deadline of 10.05.2023. Despite the petitioner's request for adjournment till 18.05.2023 to gather material for a response, the portal for uploading responses was closed on the said date. The court, without delving into the merits of the case, decided to set aside the assessment order, emphasizing the importance of providing an opportunity to the petitioner. Consequently, liberty was granted to the Assessing Officer (AO) to conduct a fresh assessment after the petitioner submits a response within three weeks. The AO is directed to ensure the portal is open for the petitioner to upload the reply and to schedule a personal hearing, followed by a speaking order. This judgment primarily addresses the issue of natural justice in the assessment proceedings for AY 2013-14 under the Income Tax Act, 1961, emphasizing the need for procedural fairness and opportunity for the petitioner to present their case effectively.
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