9911796707
TMI Blog2021 (11) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... ected - as per respondent notice to the petitioner u/s 143(3) was served well in advance on 6.5.2021. The petitioner waited for the entire period upto 21.5.2021 and at the last moment submitted the request for adjournment HELD THAT:- Having regard to the fact that the enormous tax liability of Rs. 15,24,18,329/- has been created and the assertion of the respondents, in their counter that no request for adjournment was received, has been found to be incorrect, in view of the reply received by the petitioner from the respondents, which is placed on record with the rejoinder and remains un-rebutted. But this is sought to be clarified by stating that it may not have received on the portal of the assessing officer due to technical glitch. Even i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 156 of the Act. 2. The challenge to the aforesaid demand notice/assessment order is made on the ground that the same has been passed in utter violation of the principles of natural justice, inasmuch as the proper opportunity was not provided to the petitioner to submit reply to the aforesaid notice under Section 143(3) of the Act. It is contended that respondent No. 2 issued noticed dated 6.5.2021, to the petitioner containing the draft assessment order, directing it to file reply by 21.5.2021. Due to imposition of lockdown in the State of Tamil Nadu, where the headquarter of the petitioner-Company is situated and petitioner's accountant Shri Uma Shankar, who is also the authorized signatory, was suffering from Covid-19, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st you to kindly give us 2 weeks time to reply to this notice. 4. Learned counsel, in support of his arguments, has cited the orders passed by the High Court of Delhi in W.P. (C) 5234/2021, CM Nos. 16065-67/2021, titled KBB Nuts Private Limited Versus National Faceless Assessment Centre Delhi (Earlier National E-Assessment Centre Delhi) Another, decided on 10.05.2021, Annexure P-7, and the High Court of Judicature at Madras in W.P. No. 10693 of 2021 and WMP Nos. 11326 and 11327 of 2021, M/s. Magick Woods Exports Private Limited Versus Additional/Joint/Deputy/Assistant Commissioner of Income Tax and another, decided on 28.04.2021, Annexure P-8, in which, in similar circumstances, the Hon'ble Courts had directly entertained the petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, persuaded to entertain the writ petition, as in our view, the appropriate course would be to provide opportunity of hearing to the petitioner to file reply to the notice and also if it desires, provide virtual hearing and then pass a fresh assessment order. 7. In view of the above, we allow the writ petition and set aside the impugned order of assessment dated 26.05.2021, Annexure P-1, and remit the matter to respondent No. 2-National Faceless Assessment Centre, for passing fresh order of assessment, requiring the petitioner to file reply to the notice within 15 days and thereafter, if the petitioner so desires, provide it opportunity of hearing by virtual mode before passing fresh order of assessment. 8. Since the order of penalty under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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