Centum Finance Ltd. v. NFAC(2021) 283 Taxman 232 (Delhi) (HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Order was set aside-Liberty to Assessing Officer to continue assessment proceedings from stage at which they were positioned when show cause notice was issued. [S. 143(3), Art, 226]

Allowing the petition the court held that the assessment order having been passed without providing adequate opportunity to submit reply in response to notice to show cause-cum-draft assessment order as time frame set out in show cause notice was extremely narrow and e-filing portal was allegedly dysfunctional, impugned assessment order was to be set aside with liberty to Assessing Officer to continue assessment proceedings from stage at which they were positioned when show cause notice was issued.