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TMI Blog2021 (8) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... quest in terms of paragraph 4 of the above Note stating that they require a physical hearing for a particular reason. In such circumstances, the sweeping observations and remarks are not called for especially when the system has been implemented and all the assessee through out the country have switched over from manual procedure to e-procedure. The Court can take judicial notice of the fact that all recruitments conducted by various specialized recruitment agencies as well as this Court have been accepting applications from candidates only as e-copies through e-portal and it has been many years since physical applications have been done away with. The e-filing of such applications for recruitment to various posts in this Court as well as the District Judiciary have made the process very transparent and user friendly. When such is the present state of affairs and when all persons have equipped themselves to handle such procedure, we feel that the observations made in paragraphs 15 and 17 of the impugned order are not required. Writ appeal is allowed and the impugned order passed in the said writ petition is set aside. All observations and findings regarding the effectiveness ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tra, Mr.M.P.Senthilkumar, learned counsel appearing for the respondent herein submits that several records were placed before the learned Single Judge, many of which are not being enclosed in the typed set of papers by the Revenue, that the respondent herein was rightly able to convince the learned Single Judge that there has been violation of the principles of natural justice and that therefore, the learned Single Judge rightly remanded the matter to the Authority concerned to afford a fresh opportunity. 6. The learned counsel for the respondent herein has drawn our attention to the averments set out in paragraphs 3, 6 and 7 of the affidavit filed in support of the said writ petition. It is submitted that the respondent herein rightly gave a reply on 17.2.2017 by way of online communication furnishing complete details and the Income Tax Department (ITD) was convinced with the same and did not raise any further query. It is also submitted that the entire cash deposit was explained with reference to cash collections from the subscribers supported with reconciliation statements. According to him, the respondent herein has been filing its returns regularly by way of electronic retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that when there are high pitched assessments without proper application of mind, the Assessing Officer cannot mechanically complete the assessment. 11. If these were the grounds raised namely (i) there has been violation of the principles of natural justice, (ii) there has been total non application of mind and (iii) the addition made under Section 69A of the Act was uncalled for, obviously it is a matter where the factual matrix needs to be adjudicated threadbare. Such an exercise cannot be done by a Writ Court and should not be permitted to be done. 12. We have carefully perused the impugned order to ascertain as to whether the learned Single Judge touched upon the merits of the case of the respondent herein assessee. The discussion in the impugned order starts from paragraph 13 and in paragraph 14, the learned Single Judge observed that the Government of India demonetized ₹ 500/- and ₹ 1000/- notes on 08.11.2016. Thereafter, the learned Single Judge took note of the cash collected by the respondent herein to the tune of ₹ 57,85,655/- between 01.11.2016 and 08.11.2016 and made an observation that this collection did not appear to be unusual as compared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Smt.Shrilekha Banerjee Vs. CIT [reported in AIR 1964 SC 697] appeared to be misplaced. If such is the observation or finding, obviously we cannot expect the Assessing Officer to take an independent decision in the matter. 16. The next aspect, which we have noted is with regard to the observation made by the learned Single Judge regarding the E-Governance implemented by the Government of India and more particularly the E-Proceeding facilities under the provisions of the Act. In paragraph 15, the learned Single Judge gave a word of appreciation to the steps taken by the ITD and observed that it is a laudable step. However, in the next sentence, the learned Single Judge proceeded to record a finding that such assessments, without human interference, could lead to erroneous assessments if the officers were not able to understand the transactions and statement of accounts of an assessee without a personal hearing. Therefore, the learned Single Judge found fault with the appellant herein for not calling for a written explanation before proceeding to conclude that the amount collected by the respondent herein was unusual. 17. Firstly, the said writ petition, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o submit response to the Departmental queries in course of assessment proceedings. .... 4. In case under 'E-Proceeding', hearing may be conducted manually in following situation(s): I. Where books of accounts have to be examined; or II. Where provision of Section 131 of the Income Tax Act, 1961 has been invoked; or III. Where examination of witness is to be made by assessee or Assessing Officer; or IV. Where a show cause notice contemplating any adverse view is issued and assessee requests for personal hearing to explain the matter. 5. This taxpayer friendly measure has substantially reduced the compliance burden for assessees. The assessees who do not yet have an E-filing account, are requested to get themselves registered by following the simple instructions contained in (www. incometaxindiaefiling.gov.in) for having an Efiling account. 21.The E-Proceeding does not foreclose the conduct of a physical hearing, but has circumscribed four conditions, on which, such hearing shall be conducted manually. In terms of Clause 5 of the Note, the assessees, who did not have e-filing account, were requested to get themselves registered. Admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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