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TMI Blog2022 (6) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... essment was sought to be reopened in respect of a suspicious transaction which took place in a bank account maintained at the Oriental Bank of Commerce, Connaught Place, New Delhi, Delhi India Branch in the year 2017- 18. In the reply petitioner, pertinently asserted that he had no connection whatsoever with the said bank account and sought details thereof so that proper response could be filed. However, the I.T.O. expressly ignored the reply of the petitioner and passed the impugned order (Annexure- 6) dated 30.3.2022, wrongly mentioning therein that the petitioner did not file reply to the notice under Section 148-A(b) - The said finding in the impugned order is factually incorrect in view of the admitted material available on record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-8) dated 29.04.2022 passed by the I.T.O. W- 1(1), Jodhpur, rejecting the objections submitted by the petitioner to notice issued under Section 148-A(b) of the Income Tax Act dated 13.03.2022 by ignoring the reply submitted by the petitioner. Mr. Sharad Kothari, learned counsel representing the petitioner, vehemently and fervently urged that the assessment in original was made about 3 to 4 years ago and it was sought to be reopened by the I.T.O. by taking recourse of Section 148-A(b) of the Income Tax Act. Notice (Annexure-2) was purportedly issued by the I.T.O. to the petitioner on 13.03.2022, giving time till 21.03.2022 to submit a response thereto electronically. The annexure to the notice indicated that there was a transaction of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 30.03.2022 under clause (d) of Section 148-A of the Income Tax Act which reads as below :- The SCN was issued on 13/03/2022 and duly served. The assessee s compliance was requested on or before the given date. 1. Reply of the assessee : It is noticed that the assessee did not make any compliance and failed to furnish any details/reply till the given date. 2. Analysis of the assessee reply finding of this office : From the above facts it is clear that the assessee has failed to comply to the SCN and to furnish the requisite details and supporting documents in this regard. Therefore, it is presumed that the assessee has nothing to say/ no details or explanation to offer in respect of the information conveyed through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8) has been passed by ignoring reply of the petitioner, which had admittedly been received by the I.T.O., the same is liable to be quashed as having been passed in sheer violation of principles of fair play and natural justice. In reply, the respondents have mentioned that the notice dated 13.03.2022 was forwarded to the registered email ID : [email protected] on 14.03.2022 and was served on the same day. The hard copy of the show cause notice was dispatched through post on 13.03.2022 and was timely delivered at the petitioner s address. Mr. Bissa, learned counsel representing the Department, urged that the notice (Annexure-2) dated 13.3.2022 was forwarded forthwith to the petitioner s Chartered Accountant through email and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for filing reply to the show cause notice, was not complied with. Furthermore, annexure to the notice (Annexure-2) indicates that the assessment was sought to be reopened in respect of a suspicious transaction which took place in a bank account maintained at the Oriental Bank of Commerce, Connaught Place, New Delhi, Delhi India Branch in the year 2017- 18. In the reply (Annexure-5) dated 29.3.2022, the petitioner, pertinently asserted that he had no connection whatsoever with the said bank account and sought details thereof so that proper response could be filed. However, the I.T.O. expressly ignored the reply of the petitioner and passed the impugned order (Annexure- 6) dated 30.3.2022, wrongly mentioning therein that the petitioner did n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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