HC quashes Assessment order passed for not granting personal hearing despite request

RKKR Foundation Vs National Faceless Assessment Centre Delhi (Delhi High Court)

According to us, what has emerged clearly is that, a request for accommodation was made by the petitioner on 27.04.2021, wherein a reference was made to the CBDT circular dated 24.04.2021, whereby, the limitation for passing the assessment order had been extended till 30.06.2021.

The AO, in our opinion, at that juncture, had two options;

(i) First, to decline the request for accommodation; which may, possibly, have been unreasonable, given the fact that the limi

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