MANISH KHERA Vs. NATIONAL E-ASSESSMENT CENTRE

JUDGEMENT

(1.) Petitioner is impugning an assessment order dtd. 22/04/2021 passed under Sec. 143(3) read with Sec. 144B of the Income Tax Act, 1961 ('the Act'), notice of demand dtd. 22/04/2021 received under Sec. 156 of the Act, show cause notice for initiating penalty proceedings dtd. 22/04/2021 received under Sec. 274 read with Sec. 270A of the Act on the ground that the assessment order has been passed without following the principles of natural justice.

(2.) It is petitioner's case that petitioner received a notice dtd. 11/04/2021 calling upon petitioner to show cause as to why assessment should not be completed as per draft assessment order. The notice is issued at 15:21:28 hr. on 12/04/2021 and petitioner was called upon to respond by 23:59 hours of 16/04/2021.

(3.) On 16/04/2021, petitioner informed respondents that authorized representative of petitioner, a Chartered Accountant - Mr.Vaibhav Mittal, was suffering from Covid and in view of the lock-down in Mumbai, travelling to office to access the documents and respond would be difficult. Some extra time was sought. Respondents on 22/04/2021 proceeded to pass the impugned assessment order without considering petitioner's request for extension to respond by simply stating that show cause notice was issued and duly served to the assessee but the assessee has not submitted any reply to the show cause notice. We would say that respondents have deliberately not mentioned about the request of petitioner from 16/04/2021. It is also clear that no notice of personal hearing was given to petitioner.