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Court quashes assessment order, notice, penalty due to procedural violations in faceless assessment. Remanded for fresh opportunity. The court allowed the appeal, quashing the assessment order, notice of demand, and penalty notice due to the violation of natural justice principles in ...
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Court quashes assessment order, notice, penalty due to procedural violations in faceless assessment. Remanded for fresh opportunity.
The court allowed the appeal, quashing the assessment order, notice of demand, and penalty notice due to the violation of natural justice principles in faceless assessment proceedings. The matter was remanded for the appellant to have a fresh opportunity to respond, with a directive for the respondents to make a decision on the merit thereafter.
Issues: Challenge to faceless assessment proceedings based on violation of principles of natural justice.
Analysis: The appeal was filed against an order challenging faceless assessment proceedings due to alleged violation of natural justice principles. The appellant sought cancellation of the assessment order, notice of demand, and penalty imposition. The appellant received a notice stating non-receipt of response to certain notices, granting seven days to reply. However, the appellant discovered the assessment order and penalty imposition had already been made before the deadline, leading to a dispute regarding the computation of time limits and violation of natural justice principles. The court considered the appellant's arguments and cited a relevant case to support the appellant's position.
The court allowed the appeal and disposed of the connected application. The writ petition was allowed, quashing the assessment order, notice of demand, and penalty notice. The matter was remanded to the respondents for granting a fresh opportunity to the appellant to file a reply or objection to the draft assessment notice. The court directed the respondents to make a decision on the merit after the appellant availed of the fresh opportunity.
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