RAMESH CHANDRA Vs. NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, INSIDE JAWAHARLAL NEHRU STADIUM

JUDGEMENT

(1.) These two writ petitions involve identical questions of facts and law and hence the same are being decided by this common order.

(2.) The petitioners have approached this Court through these writ petitions for assailing the impugned proceedings under the Income Tax Act, whereby assessment made by the respondent authorities qua the petitioners were reopened and fresh final assessment orders dtd. 31/3/2022 (For assessment year 2013- 14) (in D.B.C.W.P. No.6009/2022) and 24/3/2022 and 25/3/2022 (For assessment years 2016-17 and 2013-14 respectively) (in D.B.C.W.P. No.9307/2022) were passed allegedly without adhering to the principles of natural justice. Facts in D.B.C.W.P. No.6009/2022

(3.) A notice under Sec. 148 of the Income Tax Act dtd. 31/3/2021 was issued by the respondent No.2- Income Tax Officer to the petitioner proposing to re-assess the income of the petitioner for the assessment year 2013-14. The petitioner filed reply dtd. 16/7/2021 to such notice claiming that there was no occasion to initiate the re-assessment proceedings. Another notice was issued to the petitioner by the respondent No.2 under Sec. 142 (1) of the Income Tax Act dtd. 23/11/2021 to show cause and provide the relevant documents/accounts by 30/11/2021 to the Department. On 29/3/2022 a show cause notice was issued to the petitioner requiring him to show cause as to why the proposed variation should not be made and a reply was sought from the petitioner by 23.59 hours of 30/3/2022 and an option was given to the petitioner to seek personal hearing through video conferencing. The petitioner filed a detailed reply on the very same day i.e. 29/3/2022 furnishing therewith all details supported by the relevant material. The petitioner also made a request for video-conferencing by availing the option given on the portal itself. However, the respondent No.2, without providing opportunity of hearing to the petitioner proceeded to pass the order dtd. 31/3/2022 (Annexure-12) rejecting the reply of the petitioner and issued a demand notice to the tune of Rs.64,24,250.00 which is assailed in this writ petition. Facts in D.B.C.W.P. No.9307/2022