BIKI OVERSEAS PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) By consent of the parties, we take up the appeal itself for hearing and disposal.

(2.) This intra-Court appeal is directed against the order dtd. 26/4/2022 in W.P.A. No.6938 of 2022. The appellants filed the writ petition challenging an assessment order dtd. 23/3/2022 under sec. 147 read with sec. 144B of the Income Tax Act, 1961 (hereafter 'the Act'). In the writ petition, the appellants had challenged the assessment order mainly on the ground of violation of principles of natural justice.

(3.) It is not in dispute that the show cause notice dtd. 8/3/2022 along with the draft assessment order was sent to the assessee through online mode. However, the assessee's case is that he did not open his inbox on account of ill health and as a result of which, he could not respond to the show cause notice within the date fixed for compliance, i.e. 14/3/2022. Therefore, the writ petition was filed seeking for an opportunity to place the material before the Assessing Officer.