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of <h1>Assessment order annulled for 2012-13; remanded for fair hearing due to insufficient opportunity for defense.</h1> <h3>Sri. Pichila Jayachandra Reddy Son Of Sri. Masthan P. Reddy Versus National Faceless Assessment Centre Rep. By Addl/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, Delhi and The Assistant Commissioner Of Income Tax, Circle-1 (2) (2), Bengaluru</h3> The HC annulled the assessment order for 2012-13, citing insufficient opportunity for the petitioner to present their case. The matter is remanded to the ... Validity of assessment order passed - petitioner has been given less than one day to provide necessary particulars - case of the petitioner is that the respondent-authorities have not acted in a reasonable manner and have not provided sufficient opportunity to him to provide necessary documents and if reasonable opportunity is given, he will provide necessary particulars and justify the returns filed by him - HELD THAT:- Though the learned counsel for respondents justifies the action of the authorities and prays for the dismissal of the writ petition, he admits that the notice was issued on 27.03.2022 giving one day time to the petitioner to give his response and on 31.03.2022 show cause notice was issued giving one hour time to the petitioner to respond and on the same day and as the petitioner did not file any objections, the impugned order has been passed. It is clear from the record that no reasonable opportunity of hearing has been accorded to the petitioner and on that count the interim order is liable to be set aside and the matter requires to be remand back to the authorities to consider the petitioner’s request of affording a reasonable opportunity of hearing. Order to WP set aside - Matter is remitted to respondent No.1-authority. Respondent No.1-authority shall issue notice to the petitioner and afford him reasonable opportunity of hearing of at least seven days time to respond to the notice. The High Court set aside the assessment order for the year 2012-13 due to lack of reasonable opportunity given to the petitioner. The matter is remitted back to the authority for affording a reasonable opportunity of hearing. The writ petition is disposed of.
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