Allowing the petition the court held that there was there a breach of principles of natural justice, inasmuch as Assessing Authority failed to deal with assessee’s request for a short adjournment and did not even wait for time frame given in show cause notice-cum-draft assessment order to expire though the CBDT had extended time frame for completion of assessment till 30-6-2021. Show cause notice-cum-draft assessment order was set aside . (AY.2018-2019)
Blue Square Infrastructure LLP v. National Faceless Assessment Centre Delhi (2021) 436 ITR 118/ 202 DTR 113/ 281 Taxman 233 (Delhi.) (HC )
S. 144B : Faceless Assessment – Natural justice – Adjournment request was not considered – Order was passed before the expiry of time given in show cause notice Show cause notice – cum -draft assessment order was set aside .[ S.143(3), Art. 226 ]