9911796707
TMI Blog2024 (7) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... an opportunity to the assessee to show cause why the assessment should not be completed as per the income or loss proposed in the variations. In our view, failure to afford adequate opportunity to the petitioner no. 1 to respond also constitutes violation of statutory provisions apart from violation of principles of natural justice. Since, the petitioner no. 1 did not get the opportunity to respond to the additional show-cause, in my view, the petitioners cannot be asked to pursue statutory remedy as the defect cannot be cured by affording opportunity to the petitioners to prefer an appeal. Having regard to the aforesaid, the assessment order passed by the Faceless Assessment Unit u/s 143 (3) r.w.s. 144B of the said Act cannot be sustained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suant to the show cause notice dated 4th March, 2024, indicting therein the proposed variations, in respect of the Assessment Year 2022-23. 3. The petitioner no. 1 had duly responded to the said notice on 9th March, 2024. Simultaneously, the petitioner no. 1 had also requested for personal hearing by invoking the provisions of Section 144B (6) (viii) of the said Act. The records reveal that such prayer made by the petitioner no. 1 was approved on 13th March, 2024 and the date for personal hearing through video conferencing was fixed on 16th March, 2024 at 1500 hrs. 4. Incidentally, before the personal hearing was offered, an additional show cause notice was served on the petitioner no. 1 on 13th March, 2024 indicating the details of variati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate enters appearance on behalf of the respondents. He submits as to whether or not the Faceless Assessment Unit had given an opportunity of hearing to the petitioner no. 1 can no longer be agitated by the petitioners in the light of the observations made in the assessment order passed by the Faceless Assessment Unit on 21st March, 2024. In the said order it has been specifically recorded that the petitioner no. 1 did not avail the opportunity of video conferencing facility. In any event, the aforesaid is a disputed question of fact which cannot be conveniently decided by this Court in exercise of its extraordinary writ jurisdiction. On the question of issuance of additional show cause notice, it is submitted that that it always within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he time to respond to the show cause was, however, limited to 1100 hrs., of 15th March, 2024. It may be noticed, that Mr. Roy, learned advocate by placing before this Court the print out of the relevant portion of the Standard Operating Procedure (SOP) in connection with affording opportunity of hearing to respond to the show cause had submitted that a minimum 7 days time ought to be provided to the assessee to respond to the same. The relevant portion of the SOP is extracted hereinbelow:- National Faceless Assessment Centre, Delhi NaFAC/Delhi/CIT-1/2022-23/112/92 03/08/2022 To, The Pr. Chief Commissioner of Income tax (CCA), (All region) Madam/Sir, Sub: Standard Operating Procedure (SOP) for Assessment Unit (AU), Verification Unit (VU), Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c Information/material proposed to be used against the assessee; N.1.2.6. Variations proposed on the basis of reasonable inferences drawn; N.1.3. To ensure adherence to the principles of natural justice and reasonable opportunity to the assessee, timelines to be given for obtaining response to the SCN shall be; N.1.3.1. Response time of 7 days from the issue of SCN N.1.3.2. Response time of 7 days may be curtailed, keeping in view the limitation date for completing the assessment. 8. Admittedly, in this case it would transpire that the petitioner no. 1 did not get adequate opportunity to respond to the additional show-cause notice. The petitioners also complain of not being afforded opportunity of personal hearing and claim that despite the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Court ordinarily, should not exercise jurisdiction, in the instant case, it is noticed that the petitioner no. 1 had been denied the very opportunity to respond to the second/additional show cause. Additionally in terms of Section 144B (6) (viii) of the said Act, it is the duty of the Faceless Assessment Unit in case of proposing variations to afford an opportunity to the assessee to show cause why the assessment should not be completed as per the income or loss proposed in the variations. In my view, failure to afford adequate opportunity to the petitioner no. 1 to respond also constitutes violation of statutory provisions apart from violation of principles of natural justice. Since, the petitioner no. 1 did not get the opportunity to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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