CONSTITUTION OF INDIA, 1950

Article 226

Writ petition - Notice under section 143(2) was not responded by petitioner - No opportunity provided by Revenue -

Petitioner assailed the order passed by authority pursuant to a notice under section 143(2) issued electronically to the petitioner firm on the ground that petitioner did not respond to the notices issued under section 142(1). It was the contention of petitioner that Partner of petitioner, who had filed the writ petition, was an illiterate person not having computer knowledge and at the time of filing the first income tax return of the firm, he had given mobile number and mail address of the son of another partner for primary communication and had given auditor's mobile number and mail address for secondary communication. It was his contention that the earlier notices which were received by the son of other partner had not been forwarded by the said individual to petitioner because of which, there was a delay in responding to the notices issued. Held: Though in the counter filed by authorities, it was contended that petitioner did not respond to the notices, it was not disputed that to the show cause notice, petitioner had responded on 12-12-2019 requesting time till 20-12-2019 to file objections and material. But, strangely, without granting the time as sought by the petitioner, a mere two days after receipt of petitioner's request to him on 12-12-2019, Revenue authority completed the assessment in a hurried manner depriving the petitioner of opportunity to file objections though there was ample time till 31-12-2019 for him to complete the assessment. Revenue authority was arbitrary as he ought to have granted time till 20-12-2019 to petitioner to file objections and documents. Accordingly, matter was remanded back to pass a fresh order in accordance with law.

REFERRED :

FAVOUR : Matter remanded

A.Y. :

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