The order was passed without following the principle of natural justice. The petitioner has requested for personal hearing which was overlooked by the Assessing Officer. On writ allowing the petition the Court observed that what is averred in the Affidavit-in-Reply is contrary to what is there in the Assessment order and there is total non-application of mind in filing the Affidavit-in-Reply. At the same time, in view of what is stated in the Affidavit-in-Reply, the Court cannot express any satisfaction that Petitioner’s reply to the show cause notice has been given due consideration. Certainly and admittedly, Petitioner has not been granted a personal hearing which was requested. Accordingly the order was quashed and set aside and directed to pass the order after granting personal hearing. (WP No. 1639 of 2021 dt 25.-8-21) (AY. 2018-2019)
Rhenus Logistics India Pvt. Ltd. v. ACIT (Bom.)(HC)(UR)
S. 144B : Faceless Assessment-Natural justice-Draft Assessment order-Video Conferencing.-Request for personal hearing was not granted-Order was quashed and set aside-Directed to pass the order after granting personal hearing. [Art. 226]