9911796707
TMI Blog2022 (9) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... er, we find that the submission premised on the breach of the principles of natural justice is substantiated by the material on record, we are not inclined to compel the assessee to prefer the statutory appeal. The assessee could not file its response within the narrow window of two working days and sought further time, particularly since due to the Covid-19 pandemic the educational institutions were closed and the staff handling accounts was not readily available for collecting the data and formulating the structured response. However, respondent 1 proceeded to pass the impugned order on 20-4-2021. The principles of natural justice are egregiously violated. Two working days were in effect available with the assessee to formulate and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the Act be set aside 3. The grievance of the petitioner-assessee is that the assessment order is passed in breach of the principles of natural justice. 4. At the very outset, we may record the preliminary objection of the learned Counsel Mr. Anand Parchure that the assessee has alternate remedy. It is true that the order impugned is appealable. However, since, for reasons spelt out hereinafter, we find that the submission premised on the breach of the principles of natural justice is substantiated by the material on record, we are not inclined to compel the assessee to prefer the statutory appeal. Suffice is to note the observations of the Hon ble Supreme Court in Whirlpool Corporation v. Registrar of Trade Marks, Mumbai and ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Commissioner of Income Tax, E-Verification who issued notice under Section 143(2) of the Act dated 22-9-2019. (iv) Respondent 1 issued detailed questionnaire vide notice dated 16-1-2020 purportedly under Section 142(1) of the Act, to which notice the assessee filed reply dated 05-2-2020. (v) The Central Government amended the E-Assessment Scheme, 2009 vide notification dated 13-8-2020. The amended scheme specifically provides an opportunity to the assessee to request for personal hearing through video conferencing facility in the cases where modification to income is proposed in draft assessment order. (vi) The next relevant development is that the assessee was served with an intimation on 14-10-2020 to the effect that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il of the CA on the record of the department was incorrect, with the result that certain notices issued by the department were not, as a fact, received by the CA. (ix) Reverting to the facts which are more relevant, on 15-4-2021 respondent 1 issued show cause notice asking the assessee as to why the assessment should not be completed as per the draft assessment order. The draft assessment order proposed addition of Rs.10,40,93,124 (Rupees Ten Crore Fourty Lac Ninety Three Thousand One Hundred Twenty Four) in the income declared. According to the assessee, the said amount represents the salary and non-salary grant received from the State Government, and by no stretch of imagination can be considered as income. 6. Be that as it may, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d within four days, which included Saturday and Sunday. 10. We have no hesitation in setting aside the order of assessment impugned and all consequential orders. 11. We request respondent 1 to grant personal hearing to the assessee after giving the assessee seven clear days notice since the portal will have to be opened to facilitate the personal hearing. 12. We further permit the assessee to file all the relevant documents, and if need be, the separate portal shall be opened to unable the assessee to do the needful. The assessee will be given three days notice of the opening of the portal to enable the assessee to file the relevant documents. 13. We clarify that the order is passed in the peculiar facts of the case and may not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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