9911796707
TMI Blog2023 (6) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and 148 of the Act respectively, remain without availing the opportunity to defend its case to the petitioner. There was an evident breach of principles of natural justice. Observance of natural justice is essential part of quasi judicial process. When the provisions of section 148A themselves provide expressly for giving opportunity of hearing to the assessee, it was indispensable for the department to extend the reasonable opportunity to the petitioner to respond to the notice to put forth his case. It was some technical snag on the portal, which deprived the petitioner of such opportunity. The petitioner deserves to be given due opportunity. The impugned order passed u/s 148A(d)and notice of even date passed u/s 148 are hereby se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notice under section 148A(b) what was pointed out to the petitioner was that information was received that M/s. A. A. Enterprise had issued bogus invoices worth Rs. 84,57,120/-. The petitioner was asked to provide response. The adjournment was prayed for by the petitioner on 26.3.2022 on the portal of the Income Tax department. Thereafter, the respondent authorities passed impugned order under section 148A(d) holding that the income to the tune of Rs. 84,57,120/- had escaped assessment for the year under consideration. 3.2 The total case of the petitioner is that he had no opportunity to respond to the show cause notice issued under section 148A(b) of the Act. It is the case of the petitioner that though adjournment was applied thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the affidavit, the following was the crux of the stand of the respondent, ..Also the proceedings were time barring on 31.3.2022 and assessee had not responded to the notice u/s. 148A(b) dated 21.3.2022, though his claim for application for adjournment may be correct but the same was not received by the A.O. as it was not visible on ITBA portal of the A.O. up to the date of issue of notice u/s. 148 of the Act, i.e. 30.03.2022. Every notice in the proceedings is issued after online approval at higher level upto two steps above in the official hierarchy. 5. The application seeking adjournment by the petitioner to file reply to the notice under section 148A(b) of the Act submitted on the portal was successfully uploaded. It is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, are hereby set aside only on the ground that the petitioner was deprived of opportunity pursuant to notice dated 21.3.2022 under section 140A(b) of the Act. 6.1 The following further directions are issued, (i) The proceedings are remanded to the competent authority of the respondent. (ii) The competent authority of the respondents shall grant opportunity to the petitioner to file its reply to notice dated 21.03.2022 issued by the Assessing Officer under section 148A(b) of the Income Tax Act, 1961 in respect of Assessment Year 2018- 2019 allowing the petitioner two weeks time to respond. Reasonable opportunity shall be given to the petitioner. (iii) After the petitioner files its reply, the proceedings shall be concluded in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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