Uday Desai HUF v. NFAC (2021) 283 Taxman 570 (Bom.) (HC)

S. 144B : Faceless Assessment – Principle of natural justice – Order passed without providing due opportunity – Notice cum draft assessment order – Provided only one day time – Order was set aside [ Art , 226 ]

The Assessing Officer issued a notice-cum-draft assessment order proposing certain additions and only one day was granted to respond to same .Assessee sought adjournment on same day on ground that time granted was too short to file a response to said notice .The  Assessing Officer passed a final assessment order in terms of draft assessment order even before time of adjournment expired.  On writ the Court held that  time granted of only one day in show-cause notice certainly could not be accepted as sufficient time given to assessee to respond . Assessment order passed by Assessing Officer without providing assessee due opportunity to file his submissions to notice-cum-draft assessment order was in violation of principles of natural justice and, same was to be set aside . The matter is sent to the Assessing Officer for de novo consideration . (AY.  2018-19)