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In the faceless mechanism it is always advisable to keep print-out of e-proceedings response acknowledgment from the Department against any letters or reply filed to show cause notice or even in respect of a simple letter of adjournment. 


In [2022] 441 ITR 666 (Bom) the Income Tax Business Application (ITBA) case history noting is found deficient as it did not show a request for three days more time for responding to the show-cause notice. The tax officer therefore claimed that the assessee did not respond to the show-cause notice and even presented an affidavit so stating before the Court.


The assessee who carried a print out of e-proceedings response acknowledgment in this case and thus managed quashing of the assessment order as well as the consequent demand notice issued in this case.


The Court issued a caution to the department to be truthful and accept their mistakes instead of filing such affidavits. 


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