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TMI Blog2024 (8) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... esk Grievance Cell. Although, the Faceless Assessment Unit may not have an opportunity to go through the response filed by the petitioner but the order passed by the Faceless Assessment Unit stands vitiated on the ground of violation of principles of natural justice as also failure to comply with the SOP as noted. In view thereof, the order passed u/s 147 r.w.s. 144B of the said Act for the AY 2018-19 is set aside. The matter is remanded back to the Faceless Assessment Unit. Since, the response filed by the petitioner is already on record, the Faceless Assessment Unit is directed to take note of such response and to dispose of the proceeding. - RAJA BASU CHOWDHURY, J. For the Petitioner : Mr. Avra Mazumder, Mr. Ankit Kanodia, Ms. Alisha D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed and circulated in the form of Standard Operating Procedure (SOP) for Assessment Unit under Faceless Assessment Provisions of Section 144B of the said Act, vide notice dated 3rd August, 2022. By drawing attention of this Court to Clause N.1.3 of the aforesaid guidelines, it is submitted that the Faceless Assessment Unit was obliged to permit the petitioner a minimum of 7 days response time to respond to the show-cause. Admittedly, in this case there has been breach of the aforesaid SOP. 4. It is submitted that the petitioner though belatedly had filed its response to the show cause on 17th March, 2024 at around 17.15 p.m. Unfortunately, since by the time the response was to be submitted, the Submit Response Button on the portal had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng regarding to the above, it is submitted that the Faceless Assessment Unit cannot be faulted for not considering the response purportedly filed by the petitioner. 8. Having heard the learned Advocates appearing for the respective parties and having considered the materials on record, it would transpire that elaborate procedure has been laid down for a proceeding by the Faceless Assessment Unit. In terms of Section 144B (6) (vii) as rightly pointed out by Mr. Mazumder the Faceless Assessment Unit is obliged to in case of proposing variation in the income or loss determination proposal, to serve a notice calling upon the assessee to show cause why the assessment should not be completed as per the income or loss determination proposal. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the respondents has attempted to make out the case that the petitioner having not filed its response even within seven days, there is no irregularity on the part of the Faceless Assessment Unit to pass the assessment order since, the assessment order was passed beyond the expiry of seven days from the date of issuance of the show-cause, I am afraid and I am unable to accept the same. It is not in dispute that the Submit Response Button on the portal, for submission of response to the show-cause was deactivated on the expiry of the period for filing of the response. This prompted the petitioner to file the response with the Help Desk Grievance Cell. Although, the Faceless Assessment Unit may not have an opportunity to go through ..... X X X X Extracts X X X X X X X X Extracts X X X X
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