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TMI Blog2023 (12) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... id not receive the draft assessment order and notice. Violation of principles of natural justice - As argued Sufficient time to the petitioner for filing reply/objection to the draft assessment order not provided assessee was afforded only three days time to file objection to the draft assessment order - Submission of the petitioner is also unsustainable, because violation of principles of natural justice would come only if the petitioner asked for extension of time to file reply/objection to the draft assessment order dated 24.9.2021, Ext.P11(b), or the notice dated 23.9.2021 and the authority denied such request for further time for filing reply/objection. In the present case, the petitioner did not choose to file reply to the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The petitioner is a partner of M/s. Sona Fashion Jewellery, Kadavathur, Kannur, which is engaged in the business of retail sale of gold jewellery. It is submitted that before 2019, the assessment proceedings used to take place in physical format. However, under the Finance Act, 2019, the Faceless Assessment Scheme was brought in for the purpose of reduction of human interface and for better transparency in the assessment proceedings; and Section 143 of the Income Tax Act, 1961 ( the Act , for short) was amended and Sections 143(3A) and 143(3B) were inserted empowering the Central Government to make Scheme and Notifications, for carrying out the assessments under the Act. 4. In pursuance to the powers vested under Sections 143(3A) and 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the writ petitioner did not file response to the said show cause notice, assessment proceedings have been completed under Section 143(3) read with Sections 147 and 144B of the Act, vide Ext.P10 order dated 28.9.2021. Thereafter, notices have been issued under Section 274 read with Sections 271(1)(c) and 271F of the Act by imposing penalty on the petitioner, vide Exts.P11 and P11(a) dated 28.9.2021. 6. Learned counsel for the petitioner submits that the faceless system of assessment proceedings were not free from technical faults, that from 21.8.2021, the portal itself was not available, which is evident from Ext.P12, a news article dated 22.8.2021, reporting that the Finance Minister had summoned the MD CEO, Infosys, to explain as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord that after 21/22.8.2021 any such glitches were not rectified. Draft assessment order, which is dated 24.9.2021, was one month after the said report in Ext.P12. When the petitioner had received all other notices and filed responses, it cannot be believed that the petitioner did not receive drat assessment order Ext.P11(b) and notice. Notices were issued through e-mail with real time alert on the mobile number given by the petitioner. The draft assessment order as well as all notices were available in the portal. The petitioner never raised grievance of insufficient time for filing response to the notice dated 23.9.2021, nor he objected to the draft assessment order dated 24.9.2021 and therefore, the assessment proceedings got completed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is also unsustainable, because violation of principles of natural justice would come only if the petitioner asked for extension of time to file reply/objection to the draft assessment order dated 24.9.2021, Ext.P11(b), or the notice dated 23.9.2021 and the authority denied such request for further time for filing reply/objection. In the present case, the petitioner did not choose to file reply to the notice dated 23.9.2021, nor objection to the draft assessment order. Therefore, the alleged violation of principles of natural justice does not exist. 11. Insofar as the judgment of the Hon'ble Supreme Court in the case of E.Madhavi Pallikkaramma (supra) is concerned, the Hon'ble Supreme Court in its order on the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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