ONLINE MICRO SERVICES PVT. LTD. vs. NATIONAL FACELESS ASSESSMENT CENTRE & ANR.

A perusal of the impugned order shows, that a show-cause notice was issued to the petitioner on 05.12.2022. As per the show-cause notice, the petitioner was given time till 11:30 hrs. of 12.12.2022. 7. The petitioner appears to have made a request for adjournment on 10.12.2022. 8. The Assessing Officer (AO), however, closed the portal on 15.12.2022. Thereafter, the AO passed the assessment order. 9. The record seems to suggest, that the AO did not respond to the petitioner’s request for accommodation till 19.12.2022. It is the petitioner’s case, that accommodation was sought on that ground that the director of the petitioner was bereaved, on account of merger, and as some more time was requested to gather the relevant documents. 10. Mr Agarwal, on the other hand, says that prior to the issuance of the show-cause notice dated 05.12.2022, several notices were issued to the petitioner, and therefore, no leeway should be granted. 11. It is Mr Agarwal’s contention, that the petitioner has carried the matter to the nth date. In this context, Mr Agarwal says that the limitation for passing the assessment order for AY 2021-22 would have expired on 31.12.2022, and hence the haste displayed by the AO. 12. A perusal of the impugned order shows, that prior to the show-cause notice dated 05.12.2022, the petitioner was issued six notices/letters under various provisions. The petitioner, except for the first two notices, responded to the remaining four notices.

Insofar as the notice dated 05.12.2022 was concerned, as indicated hereinabove, the petitioner had sought time, for reasons given in the application. 14. To our minds, the Assessing Officer had two choices – either to reject the request made and communicate the same, or allow the accommodation sought by the petitioner. The AO did neither, and therefore, in a sense, impregnated the proceedings with a flaw to the prejudice of the petitioner. 15. Given this circumstance, we are of the view that the best way forward would be to set aside the impugned order, with liberty to the AO to pass a fresh order. 15.1 It is ordered accordingly. 16. The impugned assessment order dated 23.12.2022 is set aside. The AO will, however, have liberty to pass a fresh assessment order, albeit, after giving due opportunity to the petitioner. 17. In particular, the AO will accord hearing to the authorized representative of the petitioner, before framing the assessment order. 18. The writ petition is disposed of in the aforesaid terms. 19. Consequently, CM Appl.2765/2023 is closed. 20. Parties will act based on the digitally signed copy of the order.