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of <h1>Court overturns order due to procedural violations and lack of hearing, remands for fresh decision.</h1> <h3>Arihant Roller Flour Mills Versus National Faceless Assessment Centre And Anr.</h3> The Court found that the order and notices issued in the case were in violation of principles of natural justice and non-compliance with the procedure ... Faceless Assessment - violation of principles of natural justice and in non-compliance of procedure enshrined in clause (vii) and (viii) of sub-section (6) to Section 144-B - grievance of the petitioner before this Court is that his case was fixed for 21.03.2023 at 11 AM through VC but due to non-availability of the petitioner’s counsel, a request to re-schedule the VC was submitted at 7 AM on 21.03.2023 but the petitioner did not receive any response from respondent No. 1 and the request showed as “Open” on the e-filing portal of the petitioner and Respondent No. 1 closed the e-submission facility in the account of the petitioner on 21.03.2023 - HELD THAT:- Petitioner raised a grievance on e-filing portal on 21.03.2023 and resolution to this grievance was provided on 23.03.2023. This information was even forwarded by respondent No. 1 to the concerned Assessment Unit on 24.03.2023 (P-5). However, without affording opportunity of hearing to the petitioner, the impugned order and notices have been issued. In compliance of order dated 12.04.2023, a reply dated 20.04.2023 has been filed by the respondents admitting the fact that information with respect to request of personal hearing was forwarded by respondent No. 1 to the concerned assessment unit on 21.03.2023. Without going into the merits of the case, the present petition is allowed. Issues involved: The issues involved in this case are the violation of principles of natural justice and non-compliance with the procedure under Section 144-B of the Act.Violation of Principles of Natural Justice:The petitioner sought the issuance of a writ in the nature of certiorari to quash the order and notices dated 24.03.2023, alleging that they were passed in violation of principles of natural justice. The petitioner's case was scheduled for 21.03.2023 through video conferencing (VC), but due to the non-availability of the petitioner's counsel, a request to reschedule the VC was submitted. However, the petitioner did not receive any response from respondent No. 1, and the e-submission facility in the petitioner's account was closed on 21.03.2023. Despite the petitioner raising a grievance, the impugned order and notices were issued without affording an opportunity of hearing.Non-Compliance with Procedure under Section 144-B of the Act:In response to an order dated 12.04.2023, the respondents admitted that information regarding the request for a personal hearing was forwarded to the assessment unit on 21.03.2023. The Court, without delving into the merits of the case, allowed the petition, setting aside the impugned order and notices. The matter was remanded back to the Assessing Officer to pass a fresh order after giving the petitioner an opportunity of hearing in accordance with the law.
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