9911796707
TMI Blog2024 (1) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... o, while finalizing the assessment proceedings in respect of tax. It is not in dispute that the petitioner is issued with Exhibit P15 show cause notice dated 10.05.2023. In fact, it is admitted that the petitioner has not submitted any reply to the same. The petitioner sought one week s time till 22.05.2023 for filing reply and no decision was taken on the petitioner s request for extension of time and the window was closed and finally assessment order was passed in the absence of any reply from the petitioner. Thus AO has proceeded in a hurried manner to some extent, which is in violation of the principles of natural justice. Therefore, the impugned Exhibit P21 order is set aside and the respondents are directed to open the window for u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time till 22.05.2023 to submit its reply, as is evident from Exhibit P16 web page of the Income Tax Department. But, no decision was communicated to the petitioner in respect of the said request for extension of time and the status of the said application was shown as open . 3. Thereafter, when the petitioner tried to upload his Exhibit P17 response pointing out its objections and requesting an opportunity of hearing before finalisation of assessment, it could not upload the same, since the window was closed. Accordingly, the petitioner has sent an e-mail to [email protected] and [email protected] on 22.05.2023 pointing out its inability to upload reply and requesting to open the e-procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as failed to avail those opportunities and it culminated in passing of the Exhibit P21 assessment order. However, he is not in a position to deny that the petitioner s request for grant of one week s time i.e., upto 22.05.2023 was not addressed and no decision was taken for extending the time for filing reply to the show cause notice. 7. I have considered the rival submissions made across the Bar. 8. The liability of the tax is a civil liability. Principles of natural justice ought to be adhered to, while finalizing the assessment proceedings in respect of tax. It is not in dispute that the petitioner is issued with Exhibit P15 show cause notice dated 10.05.2023. In fact, it is admitted that the petitioner has not submitted any reply ..... X X X X Extracts X X X X X X X X Extracts X X X X
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