RAJANNA SUDHEENDRA BABU vs. NATIONAL FACELESS ASSESSMENT CENTRE

NATIONAL FACELESS ASSESSMENT CENTRE A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT 1961 ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM DELHI - 110 003 REP. BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NEAC)

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(3)(1) BENGALURU THE ASSESSING OFFICER UNDER THE INCOME TAX 1961 BMTC BUILDING, 80 FT ROAD, 6TH BLOCK, KORAMANGALA BENGALURU - 560095 …RESPONDENTS

In this petition, the petitioner seeks for the following relief's: i. Issue a Writ of Certiorari or direction in the nature of writ of Certiorari quashing the digitally signed order of assessment under section 143(3) r.w.s. 144B of the Income Tax Act, 1961 dated 29.12.2022 issued by the respondent No.1 for the Assessment year 2021-2022 which bears the DIN viz., ITBA/AST/S/143(3)/2022-23/1048319259(1) which is enclosed as Annexure-A.

Heard learned counsel for the petitioner and learned counsel for the respondents. 3. The material placed on record discloses that pursuant to the issuance of notice dated 28.06.2022, by the respondents under Section 143(2) of the Income Tax Act, 1961 (for short 'the IT Act'), the respondents issued show-cause notice on 24.12.2022, calling upon the petitioner to make submissions by giving a very short period of three days. It is the grievance of the petitioner that due to paucity of time, he could not collect all the material and submitted his initial / tentative response on 27/28.12.2022, pursuant to which the respondents have hurriedly passed the impugned assessment order on the very next day i.e., 29.12.2022, without providing sufficient or reasonable opportunity to the petitioner and disregarding all the submissions made by the petitioner in violation of principles of natural justice which vitiates the impugned assessment order which deserves to be set aside and the matter be remitted back to the respondents for reconsideration afresh in accordance with law.

Per contra, learned counsel for the respondent-revenue submits that there is no merit in the petition and that the same is liable to be dismissed. 5. As rightly contended by the learned counsel for the petitioner, a perusal of the show-cause notice dated 24.12.2022, will indicate that the petitioner has been granted only three days time to submit his response and the petitioner having submitted only an initial response on 27/28.12.2022, respondent No.1 has hurriedly proceeded to pass the impugned assessment order on the very next day i.e., 29.12.2022, without providing sufficient / reasonable opportunity to the petitioner and also by not considering or appreciating the various contentions urged in the submission of the petitioner, thereby violating principles of natural justice warranting interference of this Court in the present petition. 6. In the result, I pass the following: ORDER i) The petition is hereby allowed. ii) The impugned orders at Annexures A, A1 and A2, all dated 29.12.2022, are set aside.