9911796707
TMI Blog2024 (7) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as the "said Act"), inter alia, including the notice of demand dated 26th March, 2024 issued under Section 156 of the said Act. 3. Mr. Ray, learned advocate appearing on behalf of the petitioner submits that the present writ petition is confined to the failure on the part of the respondent no.2 to afford appropriate opportunity to the petitioner to respond to the show cause notice issued in connection with the assessment proceeding dated 15th March, 2024 for the Assessment Year 2022-23. He submits that in connection with the aforesaid assessment proceeding although, the respondent no.2, having proposed variations in the income and having issued a show cause was bound to afford adequate opportunity to the petitioner to respond, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms the subject matter of challenge in the writ petition, submits that the petitioner was given an option to request for personal hearing. The request can only be made by clicking the "Seek Video Conferencing" button available against the show cause notice in the e-proceeding tab on e-filing portal. It was categorically provided in the show-cause notice that such request for video conference can be made only before expiry of compliance date and time. The petitioner did not click such button; having not exercised her option of personal hearing, it cannot be said that there was any irregularity on the part of the respondent no.2, in not affording the petitioner personal hearing. He then submits that in the instant case, the petitioner was giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me 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. 9. 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. 10. As correctly pointed out by Mr. Sharma, learned advocate for the respondents, that the 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 theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13. It is true that the respondent no.2 had passed the order beyond the period 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. 14. Since, the petitioner has already received the show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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