DORESWAMAIAH SURESHBABU Vs. NATIONAL FACELESS ASSESSMENT CENTRE

JUDGEMENT

(1.) Petitioner has sought for setting aside of the assessment order passed under Sec. 147 read with Sec. 144 read with Sec. 144B of the Income Tax Act, 1961 (for short 'the Act') at Annexure-A1; computation sheet at Annexure-A2; demand notice at Annexure-A3; rectification order at Annexure-A4; computation sheet at Annexure-A5; penalty order at Annexure-A6, computation sheet at Annexure-A7; demand notice at Annexure-A8; penalty order at Annexure-A9; computation sheet at Annexure-A10; demand notice at Annexure-A11 and the notice under Sec. 148 of the Act at Annexure-B.

(2.) Sri. S. Annamalai, learned counsel for petitioner submits that notice was issued under Sec. 142(1) at Annexure-J1 for the assessment year 2017-18 on 10/3/2022 with an opportunity for filing response on or before 14/3/2022 by 1:29 p.m. It is submitted that time prescribed is in violation of the Standard Operating Procedure (SOP) dtd. 19/11/2010 at Annexure-T. It is submitted that as the petitioner could not respond to Annexure-J1, a show cause notice came to be issued again as per Annexure-J2 under Sec. 144 of the Act on 23/3/2022 requiring for a response by 26/3/2022, which also is in violation of the SOP at Annexure-T.

(3.) It is further submitted that if the petitioner had made out a reply to the notice under Sec. 142(1) at Annexure-J1, question of proceeding under Sec. 144 may not have arisen. It is also pointed out that the notices at Annexures-J1 and J2 were addressed to an email ID which does not belong to the petitioner and the petitioner's email ID has been updated as [email xxx xxx xxx] as per Annexure-N1 and the same has been confirmed by the Department. Accordingly, it is submitted that on the basis of violation of principles of natural justice, the notice at the first instance at Annexure-J1 requires to be set aside and if that were to so, all other orders that are passed being consequent and pursuant to the non-reply to the notice at Annexure-J1 are required to be set aside.