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TMI Blog2022 (6) TMI 1473X X X X Extracts X X X X X X X X Extracts X X X X ..... nior Counsel for Mr.S.Ramachandran, Mr.SP.Chidambaram, Mr.R.Sivaraman, Mr.A.S.Sriraman, Mr.R.Swarnavel, Mr.R.Sivaraman, Mr.A.S.Sriraman For the Respondents : Mrs. Hema Murali Krishnan, Senior Standing Counsel, Mr.ANR.Jayaprathap Junior Standing Counsel. COMMON ORDER Assessments under the provisions of the Income Tax Act, 1961 transitioned to the faceless mode by issuance of Notification bearing No. 61 dated 12.09.2019, as amended by Notification No.60 dated 13.08.2020 (notification in question). The reason for transition is stated to be the necessity felt for uniformity in approach in assessments, dehors the attendant complications that came with personal interaction between assessees and officers of the Department. With this end in mind, a Scheme had been formulated under the Notification in question, that provides for the setting up of Regional Assessment Units in various parts of the Country. 2. The procedure envisaged filing of returns by assessees and the processing of those returns on a centralized basis by the Central Unit. The Central Unit thereafter selected the returns on a random basis and thereafter, allocated the same to Regional Units. As this allocation took plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e link, and thus, the question of personal hearing does not arise. In my considered view, this cannot constitute a fatal flaw that would stand in the way of an effective and efficacious opportunity of hearing. Admittedly the petitioner has sought an opportunity of hearing in the written submissions filed and this constitutes a legitimate request that cannot be brushed aside by the authorities. 8. The contention of the respondents is rejected and the impugned order set aside. The assessment shall be framed after affording adequate opportunity to the petitioner in line with the following directions. Learned counsel for the petitioner would submit that there are additional written submissions to be made and seeks liberty to file additional written submissions, for which, learned Senior Standing Counsel does not express any objection. 9. Hence, the petitioner is permitted to upload its written submissions along with any other supporting materials, if any, within a period of four (4) weeks from date of receipt of a copy of this order. Upon receipt of the additional written submissions and materials, if any, a link for personal hearing shall be sent to the petitioner, the petitioner he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usion of personal hearing. For the aforesaid purpose, the respondent shall open the portal for a period of four (4) weeks from date of receipt of this order, so as to enable the petitioner to file its additional written submissions to the show cause notice. 17. Impugned order dated 24.04.2021 stands set aside and W.P.No.12809 of 2021 allowed. In light of the aforesaid order, order dated 17.03.2022 levying penalty as a consequence of assessment dated 24.04.2021, and challenged in W.P.No.9818 of 2022, is also liable to be set aside and I do so. Accordingly, W.P.No.9818 of 2022 is also allowed. Needless to say that proceedings for initiation/levy of penalty are left at large, to be addressed by the officer at the relevant point in time, in accordance with law. No costs. Connected Miscellaneous Petitions are closed. W.P.No.12875 of 2021: 18. Heard Mr.B.Kumar, learned Senior Counsel appearing for Mr.S.Ramachandran, learned counsel on record for the petitioner and Mrs.Hema Muralikrishnan, learned Senior Standing Counsel for the respondent. 19. The challenge is to order dated 20.04.2021 passed under the provisions of the Income Tax Act, 1961. The main ground agitated is one of violati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive of whether the petitioner has activated the dedicated link or otherwise. That apart, the respondent does not dispute the position that the petitioner has, indeed, sought an opportunity of personal hearing. Hence the objection raised is rejected as being hyper-technical and contrary to law and the impugned assessment set aside for the violation of principles of natural justice. 26. Learned counsel for the petitioner would submit that there are additional written submissions to be made and seeks liberty to file additional written submissions, for which, learned Standing Counsel does not express any objection. Hence, the petitioner is permitted to upload its written submissions along with any other materials, if any, within a period of four (4) weeks from date of receipt of a copy of this order. 27. Upon receipt of the additional written submissions and materials, if any, a link for personal hearing shall be sent to the petitioner, the petitioner heard and orders passed within a period of four (4) weeks from date of conclusion of personal hearing. For the aforesaid purpose, the respondent shall open the portal forthwith, upon receipt of a copy of this order, for a period of fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detailed analysis of the return filed by the petitioner, calling for various particulars in regard to the demand arising therefrom. The petitioner has been granted only one day i.e. till 23:59 of 24.04.2021 to file a response, which is clearly inadequate. 36. Thus, the request of the petitioner ought to have been considered and proper opportunity afforded to the petitioner instead of which the officer has simply proceeded to pass the impugned assessment order completely ignoring the same. 37. Learned Senior Standing Counsel points out that the affidavit filed in support of the writ petition indicates that the petitioner might also have explored statutory appellate remedy. Learned counsel for the petitioner is unable to immediately confirm this position. It is thus made clear that if at all appellate remedy has been availed, the directions to follow would be deemed never to have been issued and this writ petition would be deemed to have been dismissed in limine. Subject to the aforesaid, the following directions are issued: (i) The impugned order of assessment is set aside in violation of the principles of natural justice. (ii) The website will be enabled for a period of six ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Senior Standing Counsel only points out that though there may be an inherent flaw by virtue of non-adherence to the principles of natural justice, it is not as though the petitioner has been left high and dry as sufficient opportunity had been granted to the petitioner to respond on several earlier occasions but the petitioner has not availed of such opportunity. 48. This may be so. However, since the Assessing Authority has issued show cause on 13.06.2021, and had also admittedly received an adjournment letter, procedure demands that whatsoever may the conduct of an assessee on the prior occasions, the request of the assessee for an adjournment ought to have been either expressly rejected or acceded to, and the assessee duly informed of the decision of the authority in this regard. 49. This having not been done in the matter, the impugned order of assessment has to go and is set aside. The website will be enabled for a period of four weeks from date of receipt of this order to enable the petitioner to upload its detailed reply to the notices. Upon receipt of the reply, a link of personal hearing shall be issued to the petitioner, the petitioner heard and orders of assessment pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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