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TMI Blog2023 (12) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity, since within a short span of time - HELD THAT:- As respondent-Department has concluded the assessment proceedings hurriedly inasmuch as, the show cause notice itself was issued only on 27.03.2022 and within two days the petitioner was called upon to file their reply on 29.03.2022 and immediately on the very next day, i.e. on 30.03.2022 at 3.30. p.m the petitioner was asked to appear for hearing through video conference within one hour, i.e. at 4.30 p.m. and on the very same day,, the impugned assessment order has been passed. Therefore, impugned order suffers from violation of principles of natural justice. As decided in M/s. Gemini Film Circuit Vs. Additional/Joint/Deputy/Assistant Commissioner of Income Tax.[ 2023 (10) TM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Mr.R.S.Balaji, Senior Standing Counsel asst. by Ms.S.Premalatha Junior Standing Counsel ORDER The challenge in this Writ Petition is to the notice issued by the respondent-Income Tax Department under Section 148 of the Act dated 31.03.2021 for reopening the assessment of the petitioner for AY 2015-16, and the consequential assessment order dated 30.03.2022. The facts of the case in brief are as follows:- i) The petitioner is a Private Limited Company and is engaged in the business of marketing, promoting and selling of various consumer products, primarily, through television shopping. For the assessment year 2015-16, the petitioner filed their returns on 30.09.2015, however, the petitioner's files were selected fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021, sought reasons for reopening of the assessment and the first respondent on 02.03.2022, provided purported reasons for reopening the assessment under Section 148. Subsequently, on 03.02.2022, the respondent issued a notice under Section 142 (1) and the petitioner on receipt of such notice, on 07.03.2022 sought for two weeks' time to provide all the requested documents, however, the respondent on 09.03.2022 negatived such request citing the limitation aspect. Thereafter, under pressure, the petitioner once again submitted all the details/documents sought for, but, the first respondent without properly examining those documents and without considering any of the submission made by the petitioner, issued a show cause notice dated 27.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was an empty formality, since the entire duration of the video conferencing itself was lasts for six minutes as the Portal was closed and thereafter, on the very same day, the assessment order came to be passed, which itself shows that the impugned order is unsustainable on the grounds of violation of principles of natural justice. In support of his contention that opportunity of hearing provided to an assessee should be real in nature and it should not be a nominal one, and the assessee should be granted atleast 21 days' time to file their reply, the learned counsel placed reliance on a recent decision rendered by this Court in W.P.No.354 of 202217.10.2023 in the case of M/s. Gemini Film Circuit Vs Additional/Joint/Deputy/Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice on 27.03.2022 and time granted to the petitioner to give reply to the show cause notice was only two days, i.e., on 29.03.2022 and the petitioner, with great difficulty filed their reply within the stipulated time. Thereafter, on the very next day, i.e. on 30.03.2022, at 3.30 p.m., the petitioner received an e-mail requiring him to take part in the personal hearing through video conferencing at 4.30 p.m. which is also on the same date and during such conference, the petitioner was heard only for five minutes and thereafter, the Portal was closed and on the very same day itself, the impugned order has been passed. 5.1 The main grievance expressed by the petitioner is that no fair opportunity of hearing was granted to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in mind by the Assessing Officer before passing any assessment order is that the Assessing Officer, while issuing show cause notice shall provide sufficient time for the assessees to file their reply/objection, minimum of 21 days, unless and otherwise any specific time limit is fixed under the provisions of the Act; thereafter, shall afford an opportunity of personal hearing; .... '' 6. In the light of the above decision, this Court is inclined to set aside the impugned order passed by the respondent, since, in the present case, opportunity that was granted to the petitioner was not realistic in nature rather appears to be a nominal one and further, the petitioner has been deprived away of their rights to appear in person to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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