9911796707
TMI Blog2021 (6) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... 021. On that date, the following relevant facts, regarding the merits of the case, were recorded: "3. The petitioner has assailed the assessment order dated 22.04.2021, as also the notice of demand and notice for initiation of penalty proceedings. 4. The principal submission of the petitioner is that there has been a breach of principles of natural justice. 5. According to the petitioner, a show cause notice-cum-draft assessment order was issued to him on 16.04.2021 whereby time was granted to file response/objections by 23:59 hours on 19.04.2021. 6. The petitioner claims that a preliminary reply was sent to the assessing officer, wherein, the difficulty faced by him was articulated. It was indicated that the petitioner would not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs on behalf of the revenue, says that although the counter-affidavit has not been filed, he has instructions to argue the matter based on the record currently available. 3. We have queried Mr. Chandra as to whether the facts, as indicated in our order dated 21.05.2021, are in dispute. Mr. Chandra says that though the facts are not in dispute, what has emerged from the record is that the petitioner had not expressly requested for a personal hearing in the matter. 4. Mr. Asheesh Jain, who appears on behalf of the petitioner, on the other hand, has submitted that since the timeframe given for filing the response to the show cause notice-cum-draft assessment order dated 16.04.2021 was narrow; a request was made for accommodation on 19.04.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y event, the petitioner's case has been that, given his difficulty, he was not in a position to file a response/objection to the show cause notice-cum-draft assessment order by 19.04.2021. 6. Therefore, as indicated hereinabove by us, we are of the view that the impugned assessment order, passed by respondent/revenue under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (in short "the Act"), dated 22.04.2021, and notice of demand issued under Section 156 of the Act, as well as notices for initiating penalty proceedings issued under Section 274 read with Section 270A, and Section 271AAC(1) of the Act, should be set aside, with liberty to the AO to pass a fresh order, after considering the reply/objections of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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