Sidhachakra Enterprise Llp v. National Faceless Assessment Centre (Formerly Known As National E-Assessment Centre) And 4 ORS.

1/2 907wp3569-21.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3569 OF 2021 Sidhachakra Enterprise LLP ... Petitioner.

(PAN:ACMFS5639), Mumbai-80.

Vs.

National Faceless Assessment Centre (formerly known as National E-Assessment Centre) And 4 Others.

...Respondents.

--- Mr. Devendra H. Jain, Advocate a/w. Ms. Radha Halbe for the Petitioner.

Mr. Sham V. Walve, Advocate for Respondents - Revenue. --- CORAM : K.R. SHRIRAM & R.N. LADDHA, JJ.

DATED : JANUARY 04, 2022 (Through Video Conferencing) P.C. :

1.

Mr. Walve, as an OfÏcer of the Court, in fairness states that the grievance raised by Petitioner that opportunity of personal hearing was not considered or granted and submissions were not considered is justified and suggests that the Court may quash the Notice issued under section 148 of the Income Tax Act, and the show cause notice for initiating penalty proceedings as well as notice of demand received, and remand the matter for de-novo consideration.

2.

Mr. Jain for Petitioner has no objection.

3.

Therefore, the assessment order passed under section 143(3) read with section 144B dated 28.09.2021 and the SHALIKRAM PRALHADRAO BOREY Date: 2022.01.04 17:42:24 +0530 SHALIKRAM PRALHADRAO BOREY impugned notice of demand issued under section 156 dated borey/

2/2 907wp3569-21.doc 28.09.2021, show cause notice for initiating penalty proceedings under section 274 read with section 270A dated 28.09.2021, are quashed and set aside.

4.

Matter is remanded for de-novo consideration. 5.

Respondents is directed to strictly comply with the mandatory provisions of Section 144B of the Income Tax Act, 1961 and also grant personal hearing before passing the assessment order, within twelve weeks from today. 6.

Respondents shall give at least 7 days advance notice for personal hearing to the Petitioner. 7.

Petition is disposed with no order as to costs. (R.N. LADDHA,J.) (K.R. SHRIRAM, J.) .....

borey/