Jai Ma Hiral Enterprise vs National E-Assessment Centre, Delhi on 6 April, 2021

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Gujarat High Court

Jai Ma Hiral Enterprise vs National E-Assessment Centre, Delhi on 6 April, 2021

Author: Vikram Nath

Bench: Vikram Nath, Bhargav D. Karia

         C/SCA/6042/2021                                       ORDER




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD


           R/SPECIAL CIVIL APPLICATION NO. 6042 of 2021

==========================================================
                     JAI MA HIRAL ENTERPRISE
                               Versus
               NATIONAL E-ASSESSMENT CENTRE, DELHI
==========================================================
Appearance:
MR HARDIK V VORA(7123) for the Petitioner(s) No. 1
for the Respondent(s) No. 1,2
==========================================================

 CORAM: HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM
        NATH
        and
        HONOURABLE MR. JUSTICE BHARGAV D. KARIA

                           Date : 06/04/2021

                            ORAL ORDER

(PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH) 1 We have heard Mr. Hardik V. Vora, learned counsel for the petitioner.

2 Mr. Vora submitted that vide draft assessment order communicated by show cause notice dated 18.03.2021, the petitioner was required to submit his response on the additions made by 23:59 hours of 22.03.2021 whereby he could either accept the proposed modification or file his written reply objecting the proposed modification or may request for personal hearing (Annexure-D to the petition).

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3 According to Mr. Vora, the petitioner vide communication dated 22.03.2021 requested for adjournment up to 31.03.2021, acknowledgment whereof along with the request for adjournment is filed as Annexure-E. The adjournment was served on the ground that the details are under compilation and as such some time be allowed. Mr. Vora further submitted that the date for making the assessment is already extended up to 30.04.2021. But despite the aforesaid request, the Assessing Officer proceeded to pass the final assessment order dated 23.03.2021 (Annxeure-A) without even taking notice of the request for adjournment made by the petitioner. He, thus submits that there is serious denial of opportunity and violation of principles of natural justice.

4 Prima facie case for consideration is made out.

5 Admit. Issue notice.

6 Till further orders of this Court, the effect and operation of the impugned assessment order dated 23.03.2021 (Annexure-A to the petition) shall remain stayed.

7 Copy of this order be also forwarded to the Page 2 of 3 Downloaded on : Wed Apr 07 23:17:45 IST 2021 C/SCA/6042/2021 ORDER Chairman, Central Board of Direct Taxes and also to the Principal Chief Commissioner of Income Tax, Ahmedabad for their perusal.

(VIKRAM NATH, CJ) (BHARGAV D. KARIA, J) P. SUBRAHMANYAM Page 3 of 3 Downloaded on : Wed Apr 07 23:17:45 IST 2021

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