9911796707
TMI Blog2024 (7) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- The time provided to the petitioner was adequate enough, at least, for the purpose of clicking Seek Video Conferencing button, if the petitioner was at all interested to seek personal hearing. The request made by the petitioner for personal hearing in the response dated 14th November, 2023, could not have mandated the respondent no.2 to give personal hearing to the petitioner without the petitioner applying for personal hearing in the manner prescribed on the portal. As correctly pointed out by respondent no.2 had duly afforded an opportunity of hearing to the petitioner. If the petitioner has failed to take such opportunity, the respondent no. 2 cannot be made responsible therefor. The same conclusion may not be drawn while con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 7 days from the date of issuance of such notice, but there was nothing on record to demonstrate that any notice was given to the petitioner intimating that the order shall not be passed prior to the expiry of 7 days from the date of issuance of show-cause, for the petitioner to respond to the same. The order passed by the respondent no.2 dated 26th March, 2024 for the assessment year 2022-23 stands vitiated by reasons of violation of principles of natural justice. For reasons indicated morefully hereinabove, I set aside the order dated 26th March, 2024 and remand the matter back to the respondent no.2. Since, the petitioner has already received the show cause notice, the petitioner shall be at liberty to file her response to the said sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te opportunity to the petitioner to respond, the same had not been provided to the petitioner. 4. By drawing attention of this Court to the aforesaid show cause notice dated 15th March, 2024, it is submitted that the petitioner was afforded time till 1100 hrs. of 19th March, 2024 to respond to the same. Effectively, therefore, the petitioner only got one working day to respond to the said notice. By referring to the provisions of Section 144B(6)(vii) of the said Act it is submitted that in a case of this nature it is the obligation of the respondent no.2 to afford the assessee with an opportunity of personal hearing, in case a request is made. 5. By drawing attention of this Court to the response to the show cause notice issued under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e instant case, the petitioner was given adequate opportunity to respond. In terms of the statutory provision, the determination proposal containing the proposed variations was duly forwarded to the petitioner along with the show cause notice and the same was uploaded on the e-filing portal on 15th March, 2024. Reasonable opportunity was given to the petitioner. Notwithstanding the aforesaid, the petitioner chose not to respond. The assessment order in question was passed after more than seven working days from the date of issuance of the show-cause notice and, as such, it cannot be said that there had been violation of principles of natural justice. The petitioner has an efficacious, alternative remedy in the form of an appeal, as such, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be made responsible therefor. The same conclusion may not be drawn while considering whether appropriate opportunity of hearing was given to the petitioner to respond to the show cause notice dated 15th March, 2024, which proposed the variations. I find that the show-cause notice is dated 15th March, 2024 and from the stamp on it and the digital signature it would appear that the same was signed on 15th March, 2024 at 16.46.43 hrs., which was a Friday. The petitioner was required to respond to the said show cause notice within 11 a.m. of 19th March, 2024. Therefore, the petitioner had hardly one working day s time to respond to the same. 11. From the Standard Operating Procedure (SOP) circulated by the Commissioner of Income Tax vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has already received the show cause notice, the petitioner shall be at liberty to file her response to the said show cause notice within a period of 15 days from the date of receipt of the server copy of this order. 15. The respondent no.2 is directed to forthwith activate the portal for the petitioner to submit her response and to express her option of personal hearing, if she so chooses. The factum of activation of the portal must be communicated to the petitioner by email. 16. In the event, the petitioner does not file her response within the time specified; the respondent no.2 shall be free to proceed with the matter in accordance with law. 17. As a sequel thereto, the demand dated 26th March, 2024 made under Section 156 of the said Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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