ORDER :

1. These two writ petitions involve identical questions of facts and law and hence the same are being decided by this common order.

2. The petitioners have approached this Court through these writ petitions for assailing the impugned proceedings under the Income Tax Act, whereby assessment made by the respondent authorities qua the petitioners were reopened and fresh final assessment orders dated 31.03.2022 (For assessment year 201314) (in D.B.C.W.P. No.6009/2022) and 24.03.2022 & 25.03.2022 (For assessment years 2016-17 and 2013-14 respectively) (in D.B.C.W.P. No.9307/2022) were passed allegedly without adhering to the principles of natural justice.

Facts in D.B.C.W.P. No.6009/2022

3. A notice under Section 148 of the Income Tax Act dated 31.03.2021 was issued by the respondent No.2-Income Tax Officer to the petitioner proposing to re-assess the income of the petitioner for the assessment year 2013-14. The petitioner filed reply dated 16.07.2021 to such notice claiming that there was no occasion to initiate the re-assessment proceedings. Another notice was issued to the petitioner by the respondent No.2 under Section 142 (1) of the Income Tax Act dated 23.11.2021 to show cause and provide the relevant documents/accounts by 30.11.2021 to the Department. On 29.03.2022 a show cause notice was issued to the petitioner requiring him to show cause as to why the proposed variation should not be made and a reply was sought from the petitioner by 23.59 hours of 30.03.2022 and an option was given to the petitioner to seek personal hearing through video conferencing. The petitioner filed a detailed reply on the very same day i.e. 29.03.2022 furnishing therewith all details supported by the relevant material. The petitioner also made a request for video-conferencing by availing the option given on the portal itself. However, the respondent No.2, without providing opportunity of hearing to the petitioner proceeded to pass the order dated 31.03.2022 (Annexure-12) rejecting the reply of the petitioner and issued a demand notice to the tune of Rs.64,24,250/- which is assailed in this writ petition.

Facts in D.B.C.W.P. No.9307/2022

4. Notices under Section 148 of the Income Tax Act dated 30.03.2021 were issued by the respondent No.2-Income Tax Officer to the petitioner proposing to re-assess the income of the petitioner for the assessment years 2013-14 & 2016-17. Prior to that on 16.03.2022, show cause notices were issued to the petitioner requiring it to show cause as to why the proposed variation should not be made for the assessment years concerned and replies were sought from the petitioner by 23.59 hours of 19.03.2022 and an option was given to the petitioner to seek personal hearing through video conferencing. On 19.03.2022, option for submitting reply and to seek personal hearing on the “Dashboard of the Income Tax Portal” was found to be closed by the petitioner on or about 12:30 PM, i.e. well before the time limit given in the above mentioned show cause notices that is, 23:59 hours of 19.03.2022. Due to untimely/premature closure of the window, the petitioner was unable to file the reply and was also prevented from seeking an opportunity of personal hearing. Aggrieved by the arbitrary action of the respondents, the petitioner submitted a reply on the very same day i.e. on 19.03.2022, through e-mail furnishing therewith, all details supported by the relevant material and raising a grievance regarding premature closure of window before the time limit specified in the notices. However, the respondent No.2, without providing opportunity of hearing to the petitioner proceeded to pass the impugned assessment orders dated 24.03.2022 & 25.03.2022 (Annexure-6 & 7 respectively) rejecting the reply of the petitioner which are assailed in this writ petition.

5. Shri Kothari urged that admittedly the impugned assessment orders have been passed in gross violation of principles of natural justice justice because the rightful/bonafide request made