2021 (4) TMI 1311 - HC - Income Tax

Validity of faceless assessment u/s 144B - Denial of natural justice - as argued the date for making the assessment is already extended up to 30.04.2021. But despite the aforesaid request, AO proceeded to pass the final assessment order dated 23.03.2021 (Annxeure-A) without even taking notice of the request for adjournment made by the petitioner - HELD THAT - Prima facie case for consideration is made out. Admit. Issue notice. Till further orders of this Court, the effect and operation of the impugned assessment order dated 23.03.2021 (Annexure-A to the petition) shall remain stayed.

Summary

Issues: Denial of opportunity, violation of principles of natural justice in assessment proceedings.

In the judgment delivered by the Gujarat High Court, the petitioner, represented by Mr. Hardik V. Vora, raised concerns regarding the assessment proceedings. The petitioner was required to respond to a draft assessment order by a certain deadline, but requested an adjournment until a later date due to the need for compiling details. Despite this request, the Assessing Officer proceeded to pass the final assessment order without considering the adjournment request, leading to an alleged denial of opportunity and violation of principles of natural justice. The court found a prima facie case for consideration and admitted the case, issuing a notice. Additionally, the court ordered that the effect and operation of the impugned assessment order shall remain stayed until further orders. The court also directed copies of the order to be forwarded to the Chairman, Central Board of Direct Taxes, and the Principal Chief Commissioner of Income Tax, Ahmedabad for their perusal, ensuring transparency and accountability in the proceedings.