ORDER:

(per Hon’ble Sri Justice Sujoy Paul)

Sri A.V.A.Siva Kartikeya, learned counsel, appears for the petitioner and Ms.Sunitha, learned counsel representing Ms.Sundari R.Pisupati, learned Senior Standing Counsel for Income Tax Department, appears for the respondents.

2. With the consent, finally heard.

3. This petition is filed under Article 226 of the Constitution of India assailing the Assessment Order dated 22.03.2024 mainly on the ground of violation of principles of natural justice.

4. Learned counsel for the petitioner submits that the show cause notice was issued to the petitioner on 07.03.2024 which was received by him on 08.03.2024. In the said show cause notice, it was directed to file the response on or before 11.03.2024. In between, 07.03.2024 to 11.03.2024, the three days i.e., 08.03.2024, 09.03.2024 and 10.03.2024 were holidays on account of Maha Shivarathri, Second Saturday and Sunday. Thus, the petitioner could not file reply and respondents acted with undue haste and passed impugned order on 22.03.2024. In all fairness, the respondents should have given adequate time to the petitioner to file effective reply to the show cause notice. The time so granted was too short and inadequate and therefore, the impugned order of Assessment dated 22.03.2024 may be set aside. The petitioner may be given reasonable time to file reply and thereafter, the respondents may pass a fresh order.

5. Learned Standing Counsel for Income Tax Department opposes the prayer and submits that once show cause Notice is served and time was granted to file reply, no fault can be found in the impugned order dated 22.03.2024.

6. No other point is pressed by the learned counsel for the parties.

7. In the peculiar facts of this case, it is clear that the time granted to the petitioner was really too short. More so, when, out of days granted to the petitioner to file reply, three days were non working days/holidays. In our opinion, issuance of show cause notice and inviting reply should not be an empty formality or a hollow public relation exercise. An assessee should get adequate time to file an effective reply.

8. In the peculiar facts of this case, the three non working days could not have been utilized by the petitioner to file reply. Thus, in the peculiar circumstances of this case, we deem it proper to set aside the order dated 22.03.2024 and direct the petitioner to file his reply within seven (7) working days.

9. At this stage, learned Standing Counsel for the respondents submits that a fresh notice will be issued to the petitioner within fifteen (15) days. In that event, petitioner shall file his reply within seven (7) days from the date of receipt of notice. The Assessing Officer (A.O.) shall pass a fresh order, in accordance with law.

10. The Writ Petition is disposed of without expressing any opinion on merits. No costs. Interlocutory applications, if any pending, shall also stand closed.

_______________________ JUSTICE SUJOY PAUL ________________________

JUSTICE N.TUKARAMJI

30th April, 2024 pvt/ns