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TMI Blog2024 (9) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside. The respondent shall be at liberty to proceed with the assessment under the provision of Section 144B from the stage of issuance of the draft Assessment Order as permissible under the law after providing an opportunity of hearing to the petitioner. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Mr B S Soparkar (6851). For the Petitioner(s) No. 1 : Mrs Swati Soparkar (870). For the Respondent(s) No. 1,2 : DS Aff. Not Filed (N). For the Respondent(s) No. 2 : Mr Nikunt K Raval (5558). ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. B.S. Soparkar for the petitioner and learned Senior Standing Counsel Mr. Karan Sangh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee sought time to file reply on 05.03.2024 without considering such request for adjournment, the impugned order was passed on 11.03.2024. Learned advocate Mr. Soparkar referred to the impugned Assessment Order to point out that the Assessing Officer has stated that the request made by the petitioner is denied however, there was no communication from the respondent to the petitioner for denial of the adjournment request made on 05.03.2024. It was therefore submitted that the petitioner came to know about denial of the request only when the impugned Assessment Order dated 11.03.2024 was served upon the petitioner. It was therefore submitted that the petitioner ought to have been granted the opportunity of personal hearing and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjournment on 05.03.2024, the same was neither denied nor accepted and no communication for denial of such adjournment was made to the petitioner by the respondent Assessing Officer. The petitioner came to know of the rejection of the adjournment request only when the Assessment order was served upon the petitioner. Thus there is a clear breach of principles of natural justice. This Court in such circumstances, in case of Riddhi Steel and Tube Ltd. (Supra) has observed as under: 7. We have heard the learned advocates appearing for the respective parties and perused the impugned order. The facts are not in dispute as per Annexure-E Page-76 of the petition is an extract from the e-filing portal, wherein, the adjournment details are stated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der, which in the facts of the case was issued on 18thSeptember, 2021 calling upon the assessee to furnish the reply before 23.59 hours of 21st September, 2021. Though the assessee prayed for adjournment on 18thSeptember, 2021, without considering the same, the impugned assessment order was passed on 21st September, 2021. Thus, there is clear violation of principles of natural justice by the respondent authority contrary to the provisions of Section 144B of the Act. 10. It is also pertinent to note that as per Sub-Section (vii) of Section 144B (7), the assessee is also required to be given personal hearing so as to make his oral submissions or present his case before the income-tax authority on request. However, in the facts of the case, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (India) Private Limited v. Assistant/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer (Order dated 05.10.2021 in Special Civil Application No. 7662/2021). 4) Idex India Private Limited v. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer (order dated 14.12.2021 in Special Civil Application No. 16690/2021). 9. Considering the above, We are of the opinion that the petitioner ought to have been granted the opportunity of hearing as provided under the provisions of the Act. Therefore, the petition succeeds and is accordingly allowed. The impugned order of Assessment dated 11.03.2024 passed by the respondent authority under Section 143 (3) read with Section 144B and the demand notice under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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