The Madras High Court ruled that only 13 hours time to file a reply is a clear violation of principles of natural justice.
Facts
The case of the petitioner is that the petitioner is an assessee under the respondents. The petitioner was issued with first show cause notice and time to file reply was given and the petitioner filed a reply on 09.03.2023 enclosing the bank statements and details of sales of cars. The petitioner again filed a reply on 25.03.2023 at 10.45a.m. seeking time to file the copy of purchase and sales bills and for filing the PAN details of the dealers to whom the goods were sold. Inspite of giving the above details and seeking time to produce and upload the voluminous records, the petitioner was issued with the second show cause notice proposing to assess the variation on 27.03.2023 at 19.10.33 p.m. and the petitioner was given only 13 hours time till 9.00 a.m. on 28.03.2023. The adjournment application submitted by the petitioner on 25.03.2023 in the portal was rejected on the ground that time for completion of assessment is barred on 31.03.2023. Despite all the
above, the order was passed.
Submissions
Counsel appearing for the Petitioner submitted that the Petitioner has filed this writ petition only for the limited point that the respondents did not provide opportunity to the petitioner to enable the Petitioner to file detailed explanation.
Decision
The single judge bench of Justice M. Dhandapani noted that the facts in the present case are not in dispute. Admittedly, the second show cause notice was issued to the petitioner on 27.03.2023 at 19.10.33 p.m. and the petitioner was given time to reply till 9.00a.m. on 28.03.2023, which is clear violation of principles of natural justice.
The bench remanded the matter back to the respondents for fresh consideration.
Case title: Sundaresan Suresh Kumar v/s Assessment Unit, Income Tax Department, Ministry of Finance and Anr.
Citation: W.P.No.11529 of 2023 and W.M.P.Nos.11422 to 11424 of 2023
