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TMI Blog2024 (10) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... encing on or before the time allowed in show cause notice, it is not a case of breach of principles of natural justice. His request was rightly not considered and not forming part of the assessment order. He, thus submitted that there being no error in the assessment order dated 29.03.2022 for the A.Y.2013-2014, the petition may be rejected. Having considered the submissions and the decision relied upon, it is noticed that the final show cause notice was issued to the assessee on 26.03.2022 by granting him time of two days to file his response on or before 23:59 hours of 28.03.2022. It is not in disputes that the reply dated 28.03.2022, was filed despite there being Saturday and Sunday. From the details provided by the assessee it is notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 1 : Mr Darshan R Patel (8486). For the Respondent(s) No. 1 : Mr. Varun K. Patel(3802). ORAL JUDGMENT (PER : HONOURABLE MRS. JUSTICE MAUNA M. BHATT) 1. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Varun Patel waives service of notice of rule for respondent. 2. This petition is filed seeking to quash and set aside the assessment order dated 29.03.2022, under Section 147 read with Section 144B of the Income Tax Act, 1961 ( the Act for short), the demand notice under Section 156 dated 29.03.2022 and the notice for penalty under Section 274 read with Section 271 (1) (c) dated 29.03.2022; primarily on the ground that before passing the impugned order of assessment and the consequential orders thereafter, the principle of natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order was passed in breach of principles of natural justice. By placing reliance on record Mr. Patel submitted that in response to the show cause notice dated 26.03.2022, the assessee responded by filing his reply on 28.03.2022. From the show cause notice dated 26.03.2022, it is evident that only two days time was given to the assessee for filing his response. These two days being Saturday and Sunday, with great difficulty the assessee somehow filed his reply on 28.03.2022 and on the very next date i.e. 29.03.2022 requested for personal hearing through video conferencing, which was not considered and responded to. Learned Advocate submitted that grant of only two days time that too being Saturday and Sunday, coupled with the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noticed that time was granted to give response to the show cause notice to which, assessee responded and, therefore, since the assessee failed to request for video conferencing on or before the time allowed in show cause notice, it is not a case of breach of principles of natural justice. His request was rightly not considered and not forming part of the assessment order. He, thus submitted that there being no error in the assessment order dated 29.03.2022 for the A.Y.2013-2014, the petition may be rejected. 6. Having considered the submissions and the decision relied upon, it is noticed that the final show cause notice was issued to the assessee on 26.03.2022 by granting him time of two days to file his response on or before 23:59 hours o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice do not survive and hence stand also quashed and set aside. 8. The writ petition thus stands allowed to the aforesaid extent. Rule is made absolute. No order as to costs. 9. In view of quashment of assessment order dated 29.03.2022 under Section 147 read with Section 144B for A.Y. 2013-2014, consequential notice of demand and notice of penalty dated 29.03.2022, are hereby quashed and set aside. The matter is remanded to the Assessing Officer from the stage of draft assessment order after giving opportunity of hearing to the assessee. Once the opportunity has been provided to the assessee de novo assessment order shall have to be passed by Assessing Officer within a period of twelve weeks from the date of receipt of this order. Rule m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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