Case Law Details
Sudhir Desh Ahuja Vs National Faceless Assessment Centre & Ors (Delhi High Court)
Impugned orders are liable to be set aside for the following reasons:
(i) Firstly, the AO failed to deal with the request of the petitioner, for according an adjournment in the matter. Wife and son of the petitioner were admitted to hospital as they had been afflicted with Coronavirus, which led to the petitioner having to quarantine himself.
(ii) Secondly, in any event, the petitioner’s case has been that, given his difficulty, he was not in a position to file a response/objection to the show cause notice-cum-draft assessment order by 19.04.2021.
Therefore, as indicated hereinabove by us, we are of the view that the impugned assessment order, passed by respondent/revenue under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (in short “the Act”), dated 22.04.2021, and notice of demand issued under Section 156 of the Act, as well as notices for initiating penalty proceedings issued under Section 274 read with Section 270A, and Section 271AAC(1) of the Act, should be set aside, with liberty to the AO to pass a fresh order, after considering the reply/objections of the petitioner. It is ordered accordingly.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
