Renaissance Global Ltd. v. NFAC (2024) 297 Taxman 80 (Bom.)(HC)

S. 144B : Faceless Assessment-Principle of natural justice-Opportunity of hearing-Objections are not uploaded due to technical reasons-Order is set aside-Assessing Officer is directed to pass the order after direction from DRP.[S.144C(2), Art. 226]

 

Assessee filed objections under section 144C(2) with DRP and a copy thereof was filed with Jurisdictional Assessing Officer.It did not upload objections on portal. Assessee explained that this non-upload was due to a technical impediment in portal. Faceless Assessing Officer was unaware that assessee had filed objections. He passed the assessment order without waiting for DRP’s directions under sub-section 5 of section 144C and issued demand notice. On writ the Court held that  the Assessing Officer would pass an assessment order once DRP passes its directions and consequently, notice of demand in Form No. 7 was also quashed and set aside.