9911796707
TMI Blog2025 (1) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexures. The 21st annexure was, in fact, the reply to the show cause notice. The impugned order, however, records that the Assessing Officer could not see the annexures. Surprisingly, the assessing officer took cognisance of the 21st annexure, i.e., the reply to the show-cause notice. Again, for reasons not attributable to the petitioner, its documents/annexures were not seen or considered by the Assessing Officer. This also amounts to a violation of the principles of natural justice and fair play. Although the petitioner has raised or attempted to raise other grounds, without going into all such grounds and based on the failure of natural justice, we set aside the impugned assessment order dated 28 March 2023 and consequential notices iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner to avail of the alternate remedy. 6. In response to the show-cause notice, the petitioner specifically requested a personal hearing. This request was reiterated on two further occasions. However, the respondents admit in their reply that no such hearing was granted to the petitioner. 7. Section 144B (6) (viii) of the Income Tax Act provides that an opportunity of personal hearing must be granted in such matters where the assessee requests it. Admittedly, no such personal hearing was granted to the petitioner. 8. Paragraph 9.5 of the affidavit in reply on behalf of the respondents deals with the aspect of personal hearing in the following manner: 9.5 In para 2.3 of the WP filed by the petitioner, the petitioner claimed that the AO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner, its documents/annexures were not seen or considered by the Assessing Officer. This also amounts to a violation of the principles of natural justice and fair play. 11. Although the petitioner has raised or attempted to raise other grounds, without going into all such grounds and based on the failure of natural justice, we set aside the impugned assessment order dated 28 March 2023 and consequential notices issued based upon the impugned order. 12. We remand the matter to the National Faceless Assessment Centre i.e. respondent No.1, for disposing of the show cause notice following the law with liberty to pass a fresh assessment order within 4 months from the date of uploading of this order on the website of the Court and after conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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