High Court stays assessment order, demand notice, show cause notice in Faceless Assessment Scheme challenge. The High Court stayed the operation of the assessment order, notice of demand, and show cause notice in a case concerning glitches in the Faceless ...
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High Court stays assessment order, demand notice, show cause notice in Faceless Assessment Scheme challenge.
The High Court stayed the operation of the assessment order, notice of demand, and show cause notice in a case concerning glitches in the Faceless Assessment Scheme. The petitioner's concerns about procedural fairness were addressed as the court directed the respondents to file a reply and allowed the petitioner to submit a rejoinder. The court emphasized the importance of ensuring a fair resolution and providing parties with opportunities to present their case effectively in matters related to the Faceless Assessment Scheme.
Issues: Glitches in the operation of the Faceless Assessment Scheme; Violation of procedural fairness in passing the assessment order without considering the petitioner's request for hearing and detailed reply.
In this case, the petitioner raised concerns regarding glitches in the operation of the Faceless Assessment Scheme. The petitioner highlighted an instance where a draft assessment order was issued, and a show cause notice was provided on the E-filing portal. The petitioner promptly replied online and submitted a detailed response with documentary evidence. However, the assessment order was passed without considering the petitioner's request for a hearing or the detailed reply, even though the time limit for passing the assessment order was extended. Consequently, a substantial demand notice and penalty proceedings were initiated against the petitioner. On the other hand, the respondents sought time to file an affidavit-in-reply as the matter was appearing for the first time before them.
The High Court, after hearing both parties, issued an order staying the operation of the assessment order, the notice of demand, and the show cause notice. The respondents were directed to file their reply by a specified date, with a provision for the petitioner to file a rejoinder. The matter was listed for further hearing to ensure a fair and comprehensive resolution. This judgment reflects the court's commitment to upholding procedural fairness and ensuring that parties have adequate opportunities to present their case in matters involving the Faceless Assessment Scheme.
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