9911796707
TMI Blog2024 (8) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is a presumption that the order would have passed on the said date. It is also stands confirmed that the order was emailed to the petitioner on the following date i.e., on 01.10.2021 as is evident from Page No.188 of the Typed Set of Papers. The order copy was also dispatched physically to the petitioner on 04.10.2021 and received by the petitioner on 05.10.2021. Therefore, it cannot be said/held that the assessment that was completed vide impugned Assessment Order dated 30.09.2021 was time barred. Also evident that the explanation of the petitioner in petitioner's representation dated 29.09.2021 has not been considered. The assessment has been completed in a hurry as otherwise the assessment would have got time barred after 30.09.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has drawn attention to a Show Cause Notice dated 27.09.2021 issued by the first respondent as Assistant Commissioner of Income Tax, International Taxation Visakhapatnam, which was sent at 22.50 hours with a request to the petitioner to respond by 29.09.2021. It is further submitted that on the same date at about 23.03 hours same notice sent by the first respondent to which also, the petitioner replied. 5. It is submitted that though the impugned Assessment Order passed by the first respondent is dated 30.09.2021 for the Assessment Year 2018-2019 and has been deliberately sent an e-mail attachment even though all the communications of the first respondent and that of the National e-Assessment Centre were digitally signed. 6. It is submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Act, 2020 extensions. 11. Earlier, the proceedings were under the jurisdiction of the National Faceless Assessment Centre (NFAC), New Delhi. However, midway, the assessment was transferred to the Jurisdictional Assessing Officer the first respondent herein. 12. It is further submitted that this was contrary to the circular issued by the Central Board of Direct Taxes (CBDT) dated 06.09.2021 bearing Ref.F.No.225/97/2021/ITA-II wherein, it has been clarified as follows:- 2. The Jurisdictional Assessing Officer (JAO) shall complete the assessments/penalties in such cases as per the following broad contours to the extent technically feasible:- A) All processes in cases transferred u/s 144B(8) of the Act/Clause 5(2) of Faceless Penalty Scheme, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transferred, the JAO shall take into account the proceedings conducted so far under the faceless regime and proceed further as per the provisions of the Act and broad contours of modalities as indicated above. 4. This issues with the approval of Chairman, CBDT. 13. That apart, the learned counsel for the petitioner would submit that although the impugned Assessment Order signed dated is 30.09.2021, there are adequate materials available in the file to indicate that the order indeed was not passed on 30.09.2021. 14. To substantiate the same, the learned counsel for the petitioner would draw attention to the e-filing portal. It is further submitted that the extracts from the e-filing portal would indicate that the impugned Assessment Order ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is submitted that the petitioner has not been able to establish that the persons named were genuine Sundry Creditors of the petitioner. Hence, the impugned Assessment Order does not call for any interference. 17. Learned Senior Standing Counsel for the respondents would submit that in any event, the petitioner has an alternate remedy under Section 246A of the Income Tax Act, 1961, before the Appellate Commissioner. Hence, prays for dismissal of the writ petition. 18. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. I have also perused the impugned Assessment Order and the documents to which, attention was drawn, particularly, the extracts from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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