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TMI Blog2022 (8) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... aceless Assessment Centre and as per clause (xiv), the assessment unit shall make a revised draft assessment order after considering the response of the assessee and send it to the National Faceless Assessment Centre. However, the respondent authority without giving any opportunity of hearing to the petitioner by not considering the request for adjournment, passed the impugned assessment order. Thus it can safely be said that the impugned order was passed by the respondent in violation of principles of natural justice without affording an opportunity of personal hearing by not following the prescribed procedure laid down as per the provisions of section 144B for Faceless assessment. Appeal of assessee allowed. - HONOURABLE MR. JUSTICE N.V.ANJARIA AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA MR TUSHAR HEMANI, SENIOR ADVOCATE WITH MS VAIBHAVI K PARIKH FOR THE PETITIONER MR MR BHATT, SENIOR ADVOCATE WITH MR KARAN SANGHANI FOR M R BHATT CO. FOR THE RESPONDENT JUDGMENT PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA Heard learned Senior Advocate Mr.TusharHemani assisted by learned advocate Ms.Vaibhavi K. Parikh for the petitioner and learned Senior Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entity, creditworthiness and genuineness of the transactions with M/s.Radhe Corporation. 4.4 The petitioner vide letter dated 6thSeptember, 2021 furnished the details pertaining to M/s.Radhe Corporation and further stated that documentary evidences were furnished vide letter dated 22nd February, 2021. 4.5 The Assessing Officer, thereafter, prepared a draft assessment order determining total income of the petitioner at Rs.8,02,79,316/- and sent the same with the show-cause notice dated 18thSeptember, 2021 calling upon the petitioner to show cause as to why the assessment should not be completed as per the draft assessment order as per provisions of section 144B of the Act. The petitioner was given time to file reply through registered e-filing by 23.59 hours of 20thSeptember, 2021. The petitioner on the same day, i.e., on 18thSeptember, 2021, requested for adjournment on the ground that gathering material from multiple sources would requires some time. 4.6 The Assessing Officer, however, framed the assessment under Section 147 read with Section 144B of the Act vide order dated 21stSeptember, 2021 determining the assessed income at Rs.8,02,79,613/- and raised demand of Rs.3, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Golden Tobacco Limited v. NFAC and others, rendered in Writ Petition No.1282 of 2021 dated 28.10.2021, Mantra Industries Limited v. National Faceless Assessment Centre (NFAC or NeAC) reported in [2021] 131 TAXMANN.COM 165 (Bombay), decision of this Court in the case of Gandhi Realty (India) Private Limited v. Asst/Jt./Dy./ACIT/ITO rendered in Special Civil Application No.7662 of 2021 dated 5.10.2021 and decision of this Court in the case of Index India Private Limited v. Addl./Jt./Dy./ACIT/ITO rendered in Special Civil Application No.16690 of 2021 dated 14.12.2021. He, therefore, submitted that the present petition be allowed and the impugned assessment order be quashed and set aside. 6. On the other hand, learned Senior Advocate Mr.M.R. Bhatt for the respondent authority submitted that the case noting history as well as e-proceedings on filing portal reveals that no application for adjournment was filed by the petitioner because, such adjournment request is not shown in the Income Tax Business Application (ITBA) nor in the order sheet. It was therefore, submitted that in absence of any reply by the petitioner to the show-cause cum draft assessment order, the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same, the impugned assessment order was passed on 21st September, 2021. Thus, there is clear violation of principles of natural justice by the respondent authority contrary to the provisions of Section 144B of the Act. 10. It is also pertinent to note that as per Sub-Section (vii) of Section 144B(7), the assessee is also required to be given personal hearing so as to make his oral submissions or present his case before the income-tax authority on request. However, in the facts of the case, the request for adjournment by the petitioner was not at all replied and the impugned assessment order is passed without providing an opportunity of hearing to the assessee so as to enable him to give explanation for proposed addition. Section 144B(1)(xii) provides that on receipt of show-cause notice, the assessee may furnish his response to the National Faceless Assessment Centre and as per clause (xiv), the assessment unit shall make a revised draft assessment order after considering the response of the assessee and send it to the National Faceless Assessment Centre. However, the respondent authority without giving any opportunity of hearing to the petitioner by not considering the reques ..... 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