HC Sets Aside Faceless Assessment Order for not providing sufficient time to respond

Blue Square Infrastructure LLP Vs National Faceless Assessment Centre (Delhi High Court)

1. An undue haste by respondent no. 1 in passing the impugned assessment order, as he did not even wait for the completion of the timeframe given in the show cause notice-cum-draft assessment order, dated 20.04.2021, to file a response.

2. The best way is to set aside the impugned assessment order, and proceed further from the stage of the show cause notice-cum-draft assessment order dated 20.04.2021.

3. We also take judicial notice of the fact that the Central Board of Direct Taxes has issued a notification dated 24.04.2021, whereby the timeframe for completion of assessment has been extended till 30.06.2021.

4. The impugned assessment order dated 23.04.2021 as also the notice for demand, and notice for initiation of penalty proceedings, of even date, are hereby set aside

Please become a Premium member. If you are already a Premium member, login here to access the full content.