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TMI Blog2024 (8) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the time specified for submitting the response, the submit response button on the portal was deactivated and as such the petitioner had no opportunity to file her response. The aforesaid constitutes violation of principles of natural justice. Admittedly, in this case limitation for completion of assessment proceeding do not intervene for not providing of clear days response time. It may be noticed that the object of show cause is to offer an opportunity to respond. Admittedly, in this case it would appear that Saraswati Puja was on 14th February, 2024 and as such, the same coupled with the short response time as indicated hereinabove, may have made it unviable for the petitioner to offer response, within the specified time. The above c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has canvassed several issues, however, the primary contention of the petitioner is with regard to the petitioner not being afforded with adequate opportunity to respond to the show cause and confines the petition to such challenge only. He submits that the show cause notice had been issued in contravention of the provisions of Section 144B(6)(vii) of the said Act as also the Standard Operating Procedure (SOP) circulated by a communication dated 3rd August, 2022 issued by the Commissioner of Income Tax, National Faceless Assessment Centre, New Delhi. By referring to the said SOP it is submitted that in terms of clause N.1.3, the time to respond to a show cause is 7 days. By referring to the show cause notice, Mr. Ray submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. From the show cause notice it would transpire that if not 7 clear days, 7 days time had been provided to the petitioner to file response. The order of assessment was passed on 7th March 2024. If the petitioner was so interested, the petitioner could have filed her reply with the grievance cell. The aforesaid cannot constitute to be a valid ground for remand. By referring to the judgment of the Hon ble Division Bench in the case of Girdhar Gopal Dalmia (supra) he submits that the said judgment had been delivered in the facts and circumstances of that particular case where the Holi festival had intervened and as such, the said judgment does not apply in the present case. Mr. Bhattacharjee, however, candidly acknowledges the fact that Sara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided to the assessee by serving a notice calling upon the assessee to show cause as to why the assessment should not be completed as per such income or loss determination proposal. Admittedly in this case it would appear that the respondents had issued such notice. However, such notice is not in consonance with the SOP for assessment unit, under the faceless assessment provision of Section 144B of the said Act which has been circulated vide notification dated 3rd August 2022. 9. It would appear that in terms of clause N.1.3 of the SOP it has been provided that the principles of natural justice must be followed and in clause N.1.3.1 thereof the response time for the show cause has been identified as 7 days. At the same time, however, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder within a period of 8 weeks from the date of communication of this order. 12. As a sequel thereto, the assessment order dated 7th March 2024 for the assessment year 2019-20 issued under Section 147 read with Section 144 and 144B of the said Act and other consequential notices dated 7th March, 2024 and 10th April, 2024 are accordingly set aside. 13. It is made clear that the petitioner has waived her right to challenge the notice issued under Section 148A(b) of the said Act dated 12th March, 2023 for the Assessment Year 2019-20 as also other challenges as indicated hereinabove. 14. The tax paid by the petitioner, if any, shall be adjusted by the assessing officer while passing the assessment order. 15. This Court has not gone into the me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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