The Assessing Officer, after a period of inaction for six months following the assessee’s submissions on 09.03.2021 and 16.03.2021, issued a draft assessment order on 23.09.2021. The assessee was given only three working days to respond and its subsequent request for a short adjournment and a personal hearing was not granted before the final assessment order was passed on 29.09.2021. The High Court, condemning the conduct of the officer, observed that the lack of time for a hearing was a direct result of the officer’s own delay. Holding this to be a clear violation of the principles of natural justice, the Court quashed the impugned assessment order. The matter was remanded for fresh adjudication with directions to pass a new order after affording the assessee a proper personal hearing and an opportunity to file a supplementary response to the draft order.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B : Faceless Assessment-Opportunity of hearing-Assessment order passed after providing only three working days to respond to draft order and denying personal hearing is violative of principles of natural justice; matter to be remanded for fresh adjudication. [S. 133(6), 142(1), 144C, Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-58055","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-f6n","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58055","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=58055"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58055\/revisions"}],"predecessor-version":[{"id":58056,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58055\/revisions\/58056"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=58055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=58055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=58055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}