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| The Tax Publishers2020 TaxPub(DT) 3909 (Mad-HC) INCOME TAX ACT, 1961
Section 143(3)
Where assessee assailed finalization of assessment on grounds that show cause notice was not served to assessee via e-mail and was only uploaded on revenue's website, considering that assessee was not granted an effective opportunity to state its case before AO, assessment order was set aside and assessee was directed to appear before AO.
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Assessment - Validity - Show cause notice was not served to assessee via e-mail and was only uploaded on revenue's website -
Assessee challenged validity of assessment order passed on grounds that show cause notice, specifying date of personal hearing, was only uploaded on website and was not served by e-mail. Held: There was no serious dispute to position that show cause was only uploaded and was not served by e-mail. Assessee was not granted an effective opportunity to state its case before AO. It is only at stage of show cause notice that issue to be decided in assessment is crystallised and communicated to assessee and it was thus incumbent upon AO to ensure that such notice was properly served and sufficient time was granted to assessee to respond prior to finalization of assessment. Order of assessment was set aside and assessee was directed to appear before AO on stipulate date without expecting any further notice in that regard, armed with a reply to show cause notice.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2014-15
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