In this case, the Honourable High Court has set aside an assessment order passed under the faceless assessment regime without considering the adjournment request filed by the petitioner and has directed the assessing authority to consider the petitioner’s submission and complete the assessment proceedings in accordance with the law.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Mrs.Hema Muralikrishnan, learned Senior Standing Counsel accepts notice for the respondents and is armed with instructions to proceed finally, even at the stage of admission. Hence, by consent of both sides, this Writ Petition is disposed finally, even at this stage.
2. The impugned order is assailed on the ground that it was passed contrary to the principles of natural justice. In response to show cause notice dated 10.03.2021 accompanied by a draft assessment order, the petitioner has sought an adjournment and the request for adjournment is placed at pages 27 and 28 of the typed set of papers. The adjournment is sought on the ground that the petitioner is collating materials necessary to substantiate its stand before the Officer. However, the impugned order of assessment has been passed without taking note of the request of the petitioner for adjournment. Admittedly, the request for adjournment has not been rejected, neither the assessee duly intimated. Thus, there has been apparent violation of principles of natural justice.
3. The impugned order is set aside. The petitioner will comply with the directions in notice dated 10.03.2021 and intimate the Assessing Officer accordingly within a period of three (3) weeks from today. The respondents will facilitate receipt of such reply by the petitioner by enabling the portal to receive the objections. Upon receipt of objections, the Assessing Authority will hear the petitioner and take forward the assessment and complete the same in accordance with law.
4. This Writ Petition is disposed in the aforesaid terms. No costs. Consequently, connected Miscellaneous Petition is closed.