Examine the procedure followed by the assessing officer
| Facts | Our client is an Individual, Proprietor. During the course of Income tax scrutiny proceedings U/s 143(3), the Assessing Officer sent physical notices to our client. While the client responded to all the physical notices and filed physical responses as well as online responses under E assessment procedure which was made mandatory by the CBDT. However, the Assessing Officer, without considering any submissions, made additions to the income of our client and raised tax demand. |
| Our argument | We took the following grounds of appeal, among other specific grounds – 1. The Assessing Officer failed to issue a show cause notice to the appellant and failed to follow the assessment procedure and orders of the CBDT issued vide instruction number 20/2015 dated 29/12/2015, [Show cause notice was not issued before making additions] 2. The Assessing Officer failed to follow the assessment procedure and orders of the CBDT issued vide instruction number 01/2018 dated 12/02/2018 [Physical notices were issued instead of Electronic notices] |
| Result | In the result, the appellate authority accepted our contention that the assessing officer had failed to follow procedure as laid down in the act and also that the appellants were not given a fair opportunity of being heard. These grounds played a significant part in dismissal of the additions made by the assessing officer. In result, all the grounds we took in appeal were allowed by the appellate commissioner. |