Allowing the petition the Court held that the Assessing Officer failed to deal with request for according an adjournment in matter and in view of difficulty faced by assessee in filing response/objection to show cause notice-cum-draft assessment order because of his son and wife having been admitted to hospital, impugned assessment order passed by revenue as well as notices for initiating penalty proceedings were to be set aside.
Sudhir Desh Ahuja v. National Faceless Assessment Centre (2021) 281 Taxman 279 / 205 DTR 149 / (2022)) 324 CTR 573Delhi) (HC)
S. 144B : Faceless Assessment – Natural justice – Request for an adjournment was refused – Order passed and notices for initiating penalty proceedings were to be set aside.[ S. 143(3) , 156 , 270A, Art , 226 ]