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TMI Blog2024 (8) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... it his reply. In the present case, the Show Cause Notice was issued on 22 March, 2024. It is also clear that sufficient time was available to the Assessing Officer to pass an assessment order even if he was to grant seven days time to the Petitioner to file reply to the Show Cause Notice. AO granted only two days time at the first instance and thereafter extended the same by another two days, which apart from being not sufficient, was certainly, not in accordance with the time to respond the Show Cause Notice, as prescribed under the SOP (supra). AO appears to have arbitrarily exercised jurisdiction by granting an extension of only two days. In our opinion, such approach on the part of the Respondents was clearly in breach of the SOP, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accept the proposed variation ; or b. file your written reply objecting to the proposed variation ; or c. If required, in addition to filing written reply you may request for personal hearing so as to make oral submissions, or present your case. The request can only be made by clicking the Seek Video Conferencing button available against the SCN, in the view notices of this proceeding in the e-proceedings tab on e-filing portal. The request can be made only before expiry of compliance date time through video conference. 3. The Petitioner contends that such notice was generated and uploaded on the portal on 22 March, 2024 at 20:03:29 IST. Further, the next day (i.e. 24 March, 2024) was a Saturday. The Petitioner objected to the said Show Cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner, by communication dated 24 March, 2024 addressed to the Petitioner, which was made available on the Petitioner s portal. Such communication recorded that as a matter of last opportunity to the Petitioner to make proper and complete submissions with all documentary evidence, time to reply to the Show Cause Notice was extended upto 26 March, 2024 upto 11:30 AM. Such intimation was uploaded by the Assessment Unit, Income Tax Department on 24 March, 2024 at 13:01:43 IST. The Petitioner, however, could not submit its response within the short extended time as specified by the communication dated 24 March, 2024. In these circumstances, the assessment of the Petitioner s return was completed in the impugned Assessment Order dated 24 M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onse time of 7 days from the issue of SCN. 1.1.3.2 Response time of 7 days may be curtailed, keeping in view the limitation date for completing the assessment. 6. Considering the aforesaid provisions of the SOP, learned counsel for the Petitioner has submitted that in the present case, such hurried exercise of passing of the assessment order was arbitrary and in breach of the principles of natural justice, inasmuch as the time-limit of seven days to respond to the Show Cause Notice as specified under the said instructions was not complied, in passing the impugned Assessment Order. It is submitted that in such view of the matter, the impugned Assessment Order needs to be quashed and set aside and the proceedings be remanded for a fresh asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertainly, not in accordance with the time to respond the Show Cause Notice, as prescribed under the SOP (supra). The Assessing Officer, therefore, appears to have arbitrarily exercised jurisdiction by granting an extension of only two days. In our opinion, such approach on the part of the Respondents was clearly in breach of the SOP, which has also resulted in breach of the principles of natural justice, which guaranteed to the Petitioner a fair and reasonable opportunity to respond to the Show Cause Notice under the procedure prescribed, in undertaking the assessment proceedings. This has surely caused a prejudice to the Petitioner. 9. In the light of the above discussion, we are inclined to allow the petition in terms of the following ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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