The Punjab and Haryana High Court has cancelled the assessment order and consequent notice of demand and penalty proceedings due to non-compliance with the process glorified in clauses (vii) and (viii) of Section 144-B(6) of the Income Tax Act.
The assessment of the orders and demand notices would have passed for the breach of the principles of natural justice, The bench of Justice Ritu Bahri and Justice Manisha Batra witnessed.
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The applicant questioned that his cased was appointed for 21st March 2023, at 11 am via VC however because of the non-availability of the counsel of the applicant, an urge to again schedule the VC was provided via the applicant at 7 am dated 21st March 2023. No answer has been obtained by the applicant via the respondent and the urge showed as open on the e-filing portal of the applicant. On the date 21st of March 2023, the respondents closed the e-submission utility in the account of the applicant.
A grievance has been sought by the applicant on the e-filing portal on the date 21st March 2023 and a resolution to the grievance was furnished on the date 23rd March 2023. The respondents forwarded the details to the related assessment unit.
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However, the order and notifications were issued without providing the petitioner with an opportunity to be heard.
The petition would have been permitted by the court and set aside the demand notice.
| Case Title | Arihant Roller Flour Mills Vs National Faceless Assessment Centre |
| Case No | CWP-7239-2023 |
| Date | 26.04.2023 |
| Counsel for Petitioner | Nikhil Goyal |
| Counsel for Respondents | Gauri Neo Rampal |
| Punjab & Haryana High Court | Read Order |
