Delhi HC set aside order passed by AO as no personal hearing was granted to assessee

Naresh Kumar Goyal Vs National Faceless Assessment Center & Ors. (Delhi High Court) Naresh Kumar Goyal (Petitioner) challenged the show cause notice and the draft assessment order both dated April 19, 2021, penalty notice dated May 20, 2021 (Notices) and the assessment order dated May 20, 2021 (Impugned Order) passed by the Department. The Petitioner contended that, the Impugned Order and the Notices have been passed without granting an opportunity for personal hearing and thus, are in gross violation of principles of natural justice. The Petitioner further contended that the Respondent re...