The Punjab And Haryana High Court in the case Arihant Roller Flour Mills Versus National Faceless Assessment Centre observed and has quashed the assessment order and consequent notice of demand and the penalty proceedings which being due to non-compliance of procedure as it is stated under clause (vii) and clause (viii) of Section 144-B(6) of the Income Tax Act, 1961.
The bench comprising of Justice Ritu Bahri and Justice Manisha Batra in the case observed and has stated that the assessment of the orders and the demand notices had been passed in relation to violation of principles of natural justice.
It has also been contended by the petitioner in the plea that the case of him for 21.03.2023 through video conferencing, which being due to the non-availability of the of the petitioner’s counsel, a request to reschedule the VC was submitted by the petitioner on 21.03.2023. Therefore, the petitioner stated that he did not receive any response from the respondent, and the request showed as being ‘open’ on the e-filing portal of the petitioner. Further, the respondent is the case closed the -submission facility in the account of the petitioner on 21.03.2023.
However, the petitioner in the plea raised a grievance on the e-filing portal on 21.03.2023 which being for the resolution to the grievance was provided on 23.03.2023. Therefore, the said information was being forwarded by respondents to the concerned assessment unit.
Further, the court issued the order and the notices without affording an opportunity of hearing to the petitioner.
The counsel Nikhil Goyal appeared for the petitioner.
The counsel, Gauri Neo Rampal represented the respondent.
