HC set aside faceless assessment order passed after allowing mere 1 day to respond to SCN & imposes cost on AO

Gstaad Hotels Private Limited Vs Assessing Authority, National Faceless Assessment Centre (Bombay High Court) The primary ground is that the show cause notice cum draft assessment order dated 19th April 2021 was digitally signed at only 18.40 P.M. of 19th April 2021 but time to respond was given only till 23:59 hours of 20th April 2021. The Assessing Officer despite giving such a short notice has passed an assessment order dated 22nd April 2021 in which he has also stated that no reply has been filed though a show cause notice/draft assessment order was provided on 19th April 2021. The Assessi...