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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 ..... nd 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. 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. 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 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 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Notification became statutorily enshrined in Section 144B of the Act with effect from 01.04.2021, that is A Y 2021-22, onwards. 4. This order relates to a batch of 10 Writ Petitions where the common grievance of the petitioners concerned relates to the violation of the principles of natural justice, in the framing of the assessments. Since admittedly, there have been difficulties faced by both the assessees as well as the respondents in adhering to the timelines under the Notification for completion of the assessments, all learned counsels agree that they will, by concurrence, adhere to the timelines fixed under this order. In fact, the revised timelines fixed are only at the suggestion of all learned counsel. I now advert to specifics of the violations in procedure in each specific Writ Petition as under: W.P.No.12760 of 2021: 5. Heard Mr.N.V.Balaji, learned counsel for the petitioner and Mrs.Hema Muralikrishnan, learned Senior Standing Counsel for the respondent. The challenge is to order dated 22.04.2021 passed under the provisions of the Income Tax Act, 1961. A procedural irregularity that has been pointed out as far as the present assessment is concerned, is the lack of opp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.Hema Muralikrishnan, learned Senior Standing Counsel for the respondent. 12. The impugned assessments dated 24.04.2021 and 17.03.2022 framed in terms of the Income tax Act 1961, have been finalised in the present matter without taking note of the request of the petitioner for a short accommodation. The explanation set forth in the counter is that the request of the assessee, though admittedly uploaded, was in transit and had not yet been received by the Assessing Officer for necessary action. 13. In this connection, it is brought to my notice that all returns of income filed by assessee s along with accompanying documents are received by the Centralized Assessment Unit and the same are forwarded to the respective regional units in line with the scheme of assessment now prevalent. 14. In the present case, though the request of the petitioner for an adjournment has been received by the Centralised Assessment Unit, the same has not been transferred to the regional assessment unit and hence admittedly, no opportunity of personal hearing has been granted to the assessee prior to the framing of the assessee, which is in violation of principles of natural justice. 15. Learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te without affording any opportunity whatsoever to the assessee, is set aside. 21. 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. 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. 22. For the aforesaid purpose, the respondent shall open the portal forthwith upon receipt of this order, for a period of four (4) weeks, so as to enable the petitioner to upload its reply to the show cause notice along with accompanying materials, if any. 23. With the above directions, this Writ Petition is allowed. No costs. Connected Miscellaneous Petitions are closed. W.P.No.12994 of 2021: 24. Heard Mr.SP.Chidambaram, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Junior Standing Counsel for the respondents. The challenge is to order dated 25.05.2021 passed under the provisions of the Income Tax Act, 1961. The procedural irregularity that has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... response to the show cause notice, citing the difficulty of intervening holidays. 30. This accommodation has neither been granted nor expressly rejected. So there is some merit in the challenge to the order on the ground of violation of principles of natural justice. Learned Standing counsel would point out that has been no response to the communications/notices sent earlier. However, this may, by itself, not justify the non-response of the respondent to the request of the petitioner for an adjournment. 31. Proper 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 either decision taken by the authority. 32. 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 by the respondents to provide an opportunity to the petitioner to upload its detailed reply to the notice. Upon receipt of the reply, a link of personal hearing shall be sent to the petitioner, the petitioner hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the respondents. 40. The only ground on procedural violation relates to whether the petitioner has been heard in person or not and admitted answer in this regard is that the petitioner has not been so heard. 41. The defence of the respondents is that the link available in the website for personal hearing has not been activated by the petitioner. However, seeing as the petitioner has made a specific request for personal hearing in its submission dated 07.05.2021, it is incumbent upon the respondents to have heard the petitioner. That apart, the petitioner would also argue that there was no link available in the website as projected by the respondents. Be that as it may, the officers must, particularly when a request is made in this regard, hear the assessees prior to framing of the assessments. 42. Let a link be sent to the petitioner within four (4) of issuance of this order, and orders of assessment passed, after hearing the petitioner and taking into consideration reply dated 10.03.2021, within four weeks from date of personal hearing. 43. This writ petition is allowed. Connected miscellaneous petitions are closed. No costs. W.P.No.13232 of 2021 : 44.The challenge is to an orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he hearing on 26.04.2021, the hearing stood adjourned at the instance of the revenue to 28.04.2021. On 28.04.2021, the petitioner submits that though it had duly logged in, it was made to wait inordinately, as no officer attended the hearing. 53. An e-mail has been sent by the petitioner to the respondents on 27.04.2021 expressing complete confusion in the conduct of the e-proceedings. The e-mail was sent by the Auditor who stated that he had travelled from Chennai to Vellore to join the video conference and even the officers of the Department in Vellore could not shed any light on the issue. Thereafter a notice has been issued on 06.05.2021 that makes no reference whatsoever to the aborted personal hearing and only calls for certain particulars. Relevance of this communication is entirely unknown. The impugned assessment order follows on the heels of the aforesaid proceedings. 54. To my mind, there has been a gross violation of the principles of natural justice insofar as a personal hearing has not been conducted as promised and as required. The impugned order is thus set aside. 55. Let the website be enabled for a period of six weeks from date of receipt of this order to provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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