9911796707
TMI Blog2022 (5) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... dent statutory right to file a reply to the show cause notice and draft assessment order. Consequently, in the present case there has been a violation of principle of natural justice. This Court is further of the opinion that an alternative remedy is not a bar to the exercise of the writ jurisdiction of the High Court if the writ petition is filed for enforcement of a fundamental right protected by Part III of the Constitution; where there has been a violation of the principles of natural justice; where the order or the proceedings are wholly without jurisdiction; or when the vires of a legislation is challenged. Accordingly, the present writ petition is maintainable. Consequently, the impugned assessment order, notice of demand and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... May 2021 under Section 143(3) read with Section 144B of the Act in violation of the principle of natural justice. 3. Learned counsel for the Petitioner contends that the Petitioner was unable to file reply due to the lockdown imposed in the NCT of Delhi on 19th April 2021 due to the Covid-19 pandemic. He emphasises that for reasons beyond the Petitioner s control and in particular COVID-19 pandemic, non-accessibility to login credentials and material documents, unavailability of the Chartered Accountant, the Petitioner could not file objections and produce records and documents before the Respondent. He contends that the Respondent ought to have granted more time to the Petitioner for the said purpose. In support of his contention, he r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns previously. 5. Having perused the paper book, this Court is of the view that there has been violation of principle of natural justice as the Petitioner was unable to reply to the show cause notice and draft assessment order due to Covid-19 pandemic. The Petitioner s Chartered Accountant has filed a sworn affidavit confirming that he was unable to provide the Petitioner with the Login Credentials of the Income Tax E-Portal and the official records as they were maintained in his office at 211, Aditya Complex, C-3, Yamuna Vihar, Delhi-53 and he was unable to access them due to Covid-19 pandemic. 6. This Court also takes judicial notice of the difficulties faced by the society, in general, and the Assessees, in particular, in filing re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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