9911796707
TMI Blog2024 (12) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... reement for procurement of goods/services along with invoices/bills, evidence to show that TDS has been deducted, ledger account of trade payables, details of imports in prescribed format, copy of certificate of chartered engineer for recognizing income and expenditure for each of the project as on 31.03.2019. The notice was issued on 24.09.2021 with direction to provide the aforesaid information on or before 26.09.2021 at 3:00 PM. Thus, we find that the time provided was too short. While initially the petitioner was asked to provide certain details along with questionnaire, the notices which have been issued on 24.09.2021 and 27.09.2021 deal with a different information altogether, and the time provided under these notices was not even of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut waiting for the decision of the DRP, proceeded to pass a final order. Resultantly, the order has been passed without giving the petitioner fair opportunity of hearing and without considering his objections and submissions. 3. Learned counsel has taken this Court to the notice issued to him under section 142 (1) of the Act on 24.09.2021 at 8:21 PM asking him to furnish and verified in the prescribed manner under Rule 14 of the I.T. Rules, 1962, the information called for as per the annexure, on or before 26.09.2021 at 3:00 PM. He submits that the notice was issued on Friday and 26.09.2021 happened to be Sunday, and the details which were being asked were relating to certain documents and also certificate of chartered engineer for recogniz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents, which were not provided in time. She submits that the petitioner has delayed in providing the necessary documents, and on 24.09.2021 again, he was asked to furnish certain documents but he failed to provide the same. Vide another notice dated 27.09.2021, another opportunity was given relating to certain other aspects to be clarified, but the same were also not provided in time. The department therefore had no other option but to prepare a draft assessment order as there was a time frame provided. The said draft assessment order was conveyed to the petitioner, who was required to file the objections within time, but he failed to file the objections before 30.10.2021, and therefore the final order was passed. She submits that if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in support of income and expenditure shown in Profit and Loss account. He was also informed that the issue would get time barred by limitation on 30.09.2021. The draft assessment order was passed on 30.09.2021. The objections in this regard were submitted on 01.11.2021, and as the same were filed after 30.10.2021, which was the last date, the same were dismissed on the ground of limitation. 10. Having noticed the aforesaid provisions and the facts which have come on record, we find that while initially the petitioner was asked to provide certain details along with questionnaire, the notices which have been issued on 24.09.2021 and 27.09.2021 deal with a different information altogether, and the time provided under these notices was not e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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