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TMI Blog2023 (6) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... her proceedings of recovery for A.Y. 2014- 15; (d) any other and further relief deemed just and proper be granted in the interest of justice; (e) to provide for the cost of this petition." 2. Looking to the issue involved in the present petition, learned advocates appearing for the parties jointly requested that this petition be taken up for final disposal at the admission stage. Hence, Rule. Learned Standing Counsel Mr. Karan Sanghani for Revenue waives service of notice of Rule for the respondents. 3. The factual matrix of the present case is as under: 3.1. It is the case of the petitioner that petitioner filed return of income for the Assessment Year 2014- 2015 on 24.07.2014 declaring total income of Rs.3,39,730/-. The said return was processed under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act' for short). Thereafter, the respondent No.1 issued impugned notice under section 148 of the Act on 31.03.2021 asking the petitioner to file return of income of A.Y. 2014-2015. The petitioner without prejudice submitted his return of income in compliance of the said notice on 30.04.2021. The reasons recorded by the respondents were provided on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity of cross-examination is also not granted to the petitioner, and thereby, the respondents have violated the principles of natural justice. It is, therefore, urged that only on this ground the impugned order passed by the respondents be quashed and set aside and the matter be remanded back to the respondent Authority for fresh consideration. 5. Learned advocate Mr. Soparkar has placed reliance upon the decision rendered by this Court in the case of Gandhi Realty (India) (P) Ltd. v. Assistant/Joint/Deputy/Assistant Commissioner of Income-tax/Income Tax Officer, reported in 441 ITR 316 (Gujarat). He has also placed reliance upon the order dated 11.10.2021 passed by this Court in Special Civil Application No.7477 of 2021 in the case of Agrawal JMC Joint Venture v. Assistant/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer. He has also placed reliance upon the decision rendered by this Court in the case of Dipak Natwarlal Dholakiya v. Additional/Joint/Deputy/Assistant Commissioner of Income-tax, reported in (2023) 149 Taxmann.com 151 (Gujarat). It is submitted that in the aforesaid cases, sufficient opportunity was not given to the concerned Assessee and theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... para 7, 8, 9 and 11 of the said decision. Learned counsel, therefore, urged that this petition be dismissed. 9. Having heard learned advocates appearing for the parties and having gone through the material placed on record, it would emerge that for the Assessment Year 2014-2015, the petitioner submitted return of income in July, 2014. The same was processed. Thereafter, notice under Section 148 of the Act was issued to the petitioner on 31.03.2021, whereby, the petitioner was asked to file the return of income for A.Y. 2014-2015. Pursuant to the said notice, the petitioner submitted return of income without prejudice to his rights and contentions on 30.04.2021. It is the case of the respondents that various notices under Sections 143(2) and 142(1) of the Act came to be issued in December, 2021, January, 2022 and February, 2022 to the petitioner. The petitioner was asked to supply necessary details. Thereafter, show cause notice under Section 144 of the Act came to be issued in February, 2022. The petitioner submitted his objections. However, the same was rejected on 03.03.2022. It further transpires that thereafter a show cause notice-cumdraft assessment order came to be issued o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the IT Act. As noted above, Sub-section (9) of Section 144B of the IT Act in no uncertain term provides that after the 1st day of April, 2021, the assessment made under Section 143 (3) or under Section 144(4) of the IT Act shall be non est, when not made in accordance with the procedure detailed in Section 144B of the IT Act. The opportunity of hearing as envisaged under Section 144B of the IT Act also shall need to be scrupulously adhered to as the principles of natural justice are unfailingly ingrained in this provision. 19. Reverting to the facts on the matter on hands, it is quite clear that the notice along with the draft assessment order was given to the petitioner on 04.04.2021, the response to the same was given within two days by the petitioner in the mode as prescribed under the Law. It also filed further reply to the said notice on 08.04.2021 as well as on 15.04.2021 in continuation of the first reply of 06.04.2021. It is also a matter of record that there is no reference of the request made on 07.04.2021 in a subsequent reply made in continuity on the part of the petitioner of 08.04.2021 as well as 15.04.2021. However, that would not in any manner question his condu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued at 17:22 IST on 29.03.2022, which was to be responded to by 23:59 IST on the very day. This, surely, is in gross violation of the principles of natural justice as to ask some one to respond to the same in less than four hours, amounts to nearly achieve impossible. When it is being terms as violation of principles of natural justice, it is mild expression to the conduct of the respondent. The least that could have been done was to regard the objective and very purport of introducing service of show-cause notice cum draft assessment order under Section 144B of the Act. Such Faceless Assessment Scheme 2019 has been incorporated under the Tax regime vide Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, Section 144B was inserted from 1st April 2021. The circular of Central Board of Direct Taxes (CBDT) deals with the procedure of faceless assessment, scope of work to be done by different units such as assessment unit, verification unit, technical unit etc. Non-compliance of subsection (9) of Section 144B of the Act would render the issue non est. Our attention is drawn that the provisions of sub-section (9) of Section 144B of the Act thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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