9911796707
TMI Blog2023 (9) TMI 1618X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment was getting time barred, a show cause notice was issued on 23.03.2022. A reply was filed on 26.03.2022. An opportunity of personal hearing was asked for and to which the petitioner received an intimation on 27.03.2022 that a personal hearing through video conferencing would be conducted on 29.03.2022. When the petitioner s authorized representative logged into the link, because of a technical glitch in the portal hearing could not take place. It is the case of the petitioner that the officer from the National Faceless Assessment Center logged in and apologized to the representative through the chat-box. Obviously these circumstances show that the petitioner though had asked for a personal hearing through video conferencing was deni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esponse to the notice for reassessment. Thereafter notice was issued on 3.11.2021 under Section 143(2) read with Section 147 of the Income Tax Act raising multiple issues and proposing addition. The petitioner submitted a reply to such notice on 29.11.2021 giving explanation to the issues raised in the notice. Thereafter, a notice calling for certain details was issued on 6.12.2021 under Section 142(1) of the Income Tax Act. The petitioner immediately submitted response to such notice on 13.12.2021. The petitioner having promptly given response as well as details as sought for in the notices, the respondent did not proceed further in the matter for more than 3 months. 2.1 On 23.3.2022 i.e. just 7 days before the assessment was getting time- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o conferencing was conducted on 28.3.2022 even though the hearing itself was scheduled on 29.3.2022 and such hearing never actually took place. It is further noted that the replies of the petitioner are repetitive even though additional evidences as well as submissions were given by the Petitioner on each occasion. Based on the assessment order, demand notice has been issued and notice is also issued proposing to impose penalty on the petitioner. 3. Mr. Uchit Sheth, learned advocate appearing for the petitioner would submit that the assessment order has been passed in breach of principles of natural justice. He would submit that the show cause notice was issued just three days before the assessment was getting time barred. 3.1 Mr. Sheth wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt did not proceed in the matter for more than three months. On 23.03.2022, with just seven days left before the assessment was getting time barred, a show cause notice was issued on 23.03.2022. A reply was filed on 26.03.2022. An opportunity of personal hearing was asked for and to which the petitioner received an intimation on 27.03.2022 that a personal hearing through video conferencing would be conducted on 29.03.2022. When the petitioner s authorized representative logged into the link, because of a technical glitch in the portal hearing could not take place. 6.1 It is the case of the petitioner that the officer from the National Faceless Assessment Center logged in and apologized to the representative through the chat-box. Obviously t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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