9911796707
TMI Blog2022 (12) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... s assessment order dated 02.09.2022 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 ("the Act"), notice of demand dated 02.09.2022 issued under Section 156 of the Act and show-cause notice dated 02.09.2022 for initiating penalty proceedings under Section 274 read with Section 270A of the said Act. 2. The case as stated in the petition is that the Petitioner had filed her return for the assessment year 2020-21 on 04.12.2020. By a notice dated 29.06.2021 issued to the Petitioner under the provisions of Section 143(2) of the Act, the Petitioner's case was taken up for scrutiny and she was called upon to file her reply to a questionnaire(s) annexed to the notice within 15 days from the date of receipt thereof. By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,290/- was actually derived from land which did not belong to the Petitioner and consequently the Respondents proposed that the entire income be added to the total income of the Petitioner under the head income from other sources under Section 56 of the Act. The show-cause notice called upon the Petitioner to file her response to the said notice by 10.02.2022 and further informed the Petitioner that after filing the written reply, she may request a personal hearing which would be conducted through video conferencing. The show-cause notice was accompanied with a draft assessment order. The said notice was issued by the National Face Less Assessment Scheme under the Act. By e-mail dated 06.02.2022, the Petitioner sought an adjournment till 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the hand of the assessee. The assessment order disallows the claim of the Petitioner that her agriculture income of Rs.35,19,290/- was exempted under the Act and threats the same to be under the head of income from other sources under Section 56 of the Act. Consequently, the Respondents initiated penalty proceedings against the Petitioner. 5. We have heard Shri. Devendra Jain, learned counsel for the Petitioner and Mr. Suresh Kumar, learned counsel for the Respondents. Perused the record and heard the submissions made by the parties. 6. The primary ground for invoking this Courts powers under Article 226 of the Constitution of India is that the Respondent had not given the Petitioner an adequate opportunity for filing her reply, or for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Centre. The Respondents appear to have ignored the request for hearing by video conferencing and have after a period of almost seven months, passed the assessment order on 02.09.2022. 8. We are of the opinion that the Respondent has not afforded to the Petitioner a fair hearing in the matter. The Respondents ought to have either responded to the Petitioner's request for extension of time till 25.02.2022 for filing her reply, by rejecting her request or at least responded to the Petitioner's request on 19.02.2022 for an online hearing of her case by video conferencing. Having not given to the Petitioner an opportunity of personal hearing as was required to be done under the provisions of Section 144B of the Act as specified in the show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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