9911796707
TMI Blog2024 (6) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... each the respondents by 19.00 hours on 27th March 2024. Admittedly, 25th and 26th March 2024 were holidays on account of holi festival . Petitioners have been able to make out a case that the petitioner no. 1 did not get reasonable opportunity to respond to the show cause. Be that as it may, it is noted that the petitioner no. 1 had filed its response on 30th March 2024, which fact would corroborate from the online acknowledgment issued by the respondents which is at page 26 of the writ petition. Obviously, therefore, the submit response button tab was kept activated for the petitioner no. 1 to file its response. Once such response was on record, in my view, the faceless assessment unit was obliged to consider the same. From the materials o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid incorporation be carried out in the petition in course of this day. 5. The present writ petition has been filed, inter alia, challenging the assessment order dated 31st March 2024 passed under Section 143 (3) of the Income Tax Act, 1961 (hereinafter referred to as the said Act ) read with Section 144B of the said Act on the ground of violation of principles of natural justice. 6. The petitioner no. 1 is a private company and is an assessee within the meaning of the provisions of the said Act. It is the petitioners case that on 26th March 2024 the petitioner no. 1 was served with a show-cause notice intimating the petitioners as regards the proposed variation in respect of the return filed by the petitioner no. 1 for the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aceless assessment unit while passing the order of assessment. 8. According to Mr. Tiwari the aforesaid constitutes violation of principles of natural justice and this Court may be pleased to set aside the assessment order and remand the matter to the authorities for a fresh decision on the basis of the response given by the petitioner no. 1, and upon offering the petitioners an opportunity of hearing. 9. Mr. Rai, learned advocate enters appearance on behalf of the respondents and opposes the petition. 10. Heard the learned advocates appearing for the respective parties and considered the materials on record. 11. Admittedly, in this case it is apparent that the show cause notice dated 26th March 2024 had been digitally signed on 26th March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed under Section 143 (3) read with Section 144B of the said Act cannot be sustained and the same is accordingly set aside and quashed. The matter is remanded back to the faceless assessment unit for taking fresh decision on the basis of the response already submitted by the petitioner no. 1 and by giving the petitioner no. 1 an opportunity of personal hearing by providing the petitioner no. 1 with online video conference link. The authority shall dispose of the matter preferably within a period of 6 weeks from the date of communication of this order in the manner as directed hereinabove. 15. With the above directions and observations, the writ petition being WPA 12805 of 2024 is disposed of. 16. Since, I have not called for any affidavi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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