Case Law Details
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 Assessing Officer has not even explained why such a short notice was given. Moreover, in the assessment order, the total taxable income is given as Rs.53,80,12,676/- when in the show cause notice cum draft assessment order the amount mentioned is NIL.
In the circumstances, we set aside the assessment order dated 22nd April 2021 and all consequential notices and demands and remand the matter for denovo consideration. The matter shall be placed before an officer different from the officer who had passed the impugned order dated 22nd April 2021.
HC further held that By his/her conduct, the Assessing Officer has compelled petitioner to knock at the doors of this Court and thereby has also impinged on the valuable judicial time of this Court. In our view, this is a fit case where this Assessing Officer should be saddled with substantial cost to drive home a message that this kind of attitude will not be tolerated ever. Therefore, we direct the concerned Assessing Officer, whose name is not disclosed, to pay a sum of Rs.25,000/- as costs from his salary/personal bank account to PM Cares Fund and affidavit in compliance shall be filed within two weeks alongwith copy of the bank statement that this amount has been paid from the Assessing Officer’s own account.
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