GHH India Mining and Tunnelling Equipment (P.) Ltd. v. PCIT (2024) 299 Taxman 519 / 466 ITR 363 (All.)(HC)

S. 144B :Faceless Assessment-Principle of natural justice-Opportunity of hearing-Assessment order had been passed five days after last date fixed that too without conducting any proceeding involving assessee, assessment-Order is set aside.[Art. 226]

Petitioners case  was assigned to NFAC on 16-5-2023 and first notice in that regard was uploaded on web portal of revenue authorities on 19-3-2024, fixing date 22-3-2024 and assessment order had been passed on 28-3-2024. Assessee filed  writ petition contending that impugned assessment order was passed ex parte-Assessment order passed by Assessing Officer was wholly ex parte to extent a draft order was prepared and finalised and even in those proceedings no opportunity of hearing was given to assessee to furnish any response. Allowing the petition the Court held that   order passed by the Assessing Officer being violation of principle of natural justice  as assessment order had been passed five days after last date fixed that too without conducting any proceeding involving assessee, assessment order is  set aside. (AY. 2022-23)