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TMI Blog2021 (10) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... ng upon him to show-cause as to why the proposed variation should not be made. Such an opportunity has not been granted to Petitioner. This is one more ground for us to interfere. In the Affidavit-in-Reply filed by one Mahesh T. Variava, affirmed on 03/09/2021, it is stated that the addition on account of remaining 4 unsecured creditors was included in the Assessment Order. In the Assessment Order, however, the addition has been made with regard to 7 unsecured creditors. In the Affidavit-in-Reply it also says the Assessment Order was passed after giving due opportunities to Petitioner and after considering its submissions. This is an incorrect statement because Respondent did not provide a draft Assessment Order which was mandatorily requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 items mentioned in the said notice. Petitioner gave its reply on 20/01/2020. A fresh notice was issued on 07/02/2020 under Section 142(1) of the Act to which Petitioner responded by its letter dated 14/02/2020 seeking an adjournment of 10 days. Petitioner thereafter, by its letter dated 23/03/2021, gave the details as sought for earlier by Respondent. Petitioner's case was thereafter transferred to the Faceless Scheme and the first notice under the Faceless Scheme was issued on 24/03/2021 calling upon Petitioner to furnish on or before 11.26 hrs. of 30/03/2021 the accounts and documents specified in the annexure to the notice. If one peruses the annexure, the 17 items mentioned therein are identical to the 17 items mentioned in the anne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome from whom unsecured loan has been taken by you during the year under consideration.' Some of the parties from whom Petitioner was called to collect and provide documents are based either at Delhi or at Kolkata. Therefore, by no stretch of imagination, this document can be called a draft Assessment Order. Moreover, Respondent expects Petitioner to show some superhuman efforts inasmuch as for the notice which is dated 20/04/2021 and digitally signed only at 16.00 hrs. of 20/04/2021, the Respondent wants Petitioner to respond and provide all details by 23.59 hrs. of 21/04/2021. 3. Admittedly, this notice has been received by Petitioner only on 22/04/2021 and we say admittedly because that is what the Assessment Order also says. On 22/04/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) is not referred to in any of the show-cause notices and therefore Petitioner was not given an opportunity even to make submissions or provide details. Mr. Sharma, in fairness agreed because it is there for everybody to see. Further, under the Faceless Scheme, Section 144B of the Act provides for providing a draft Assessment Order if the Respondent was going to make any variation prejudicial to the interest of the assessee by serving a notice calling upon him to show-cause as to why the proposed variation should not be made. Such an opportunity has not been granted to Petitioner. This is one more ground for us to interfere. 4. In the Affidavit-in-Reply filed by one Mahesh T. Variava, affirmed on 03/09/2021, it is stated that the additi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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