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TMI Blog2024 (8) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... ntervenes. In the present case time provided to respond was less than three days. Nothing has been placed before this Court to demonstrate that the portal remained activated even after the expiry of the period mentioned in the show-cause, there is no email communication disclosed by the respondents to demonstrate that the petitioner was notified with regard to the portal being kept activated or with regard to the submit response button on the portal being kept activated, for the petitioner to submit its response beyond the period for submission of response in terms of the show cause notice. Since the petitioner was not afforded adequate opportunity, the petitioner could not respond to the show cause and the assessing unit had passed the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the proposal indicated therein. Such procedure is followed in accordance with Section 144B(6)(vii) of the said Act. 3. By drawing attention of this Court to the show cause notice appearing at page 132 of the writ petition, it is submitted that the assessing officer/Faceless Assessment Unit by its notice dated 1st March 2024 while proposing variations, had called upon the petitioner to show cause to the same on or before 17.00 hours on 4th March 2024. He submits that the said period was not sufficient for the petitioner to respond. 4. By drawing attention of this Court to the Standard Operating Procedure (SOP) for the assessment unit under Faceless Assessment provisions of Section 144B of the said Act circulated by the Government of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing officer, as such no interference is called for. 7. 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 conducting a proceeding by the Faceless Assessment Unit. In terms of Section 144B (6) (vii) of the said Act, 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 in relation to the aforesaid, a SOP had been circulated by the Government of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Assessing Unit to pass the assessment order since the assessment order was passed beyond the expiry of 7 days from the date of issuance of the show cause, I am afraid, I am unable to accept the same. Nothing has been placed before this Court to demonstrate that the portal remained activated even after the expiry of the period mentioned in the show-cause, there is no email communication disclosed by the respondents to demonstrate that the petitioner was notified with regard to the portal being kept activated or with regard to the submit response button on the portal being kept activated, for the petitioner to submit its response beyond the period for submission of response in terms of the show cause notice. 9. In absence of any communicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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