Gujarat High Court
Royal Lake City vs National E-Assessment Centre on 6 April, 2021
Author: Vikram Nath
Bench: Vikram Nath, Bhargav D. Karia
C/SCA/6215/2021 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 6215 of 2021
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ROYAL LAKE CITY
Versus
NATIONAL E-ASSESSMENT CENTRE
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Appearance:
MR HARDIK V VORA(7123) for the Petitioner(s) No. 1
for the Respondent(s) No. 1,2
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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 The argument advanced by Mr. Vora is that in the draft assessment order, the petitioner was given time up to 23:59 hours of 26.03.2021 whereby the petitioner was required to either accept the proposed modification or file his written reply objecting to the proposed modification or if required he could request for personal hearing. Such facts are mentioned in paragraph 3 of the show cause notice dated 18.03.2021 (Annexure-D to the Page 1 of 3 Downloaded on : Wed Apr 07 23:17:56 IST 2021 C/SCA/6215/2021 ORDER petition). Further Mr. Vora drew our attention to Annexure-E, which is the acknowledgment accompanied by the reply tendered to the aforementioned show cause notice, which is submitted on 26.03.2021. Further submission of Mr. Vora is that despite the said time having been allowed till the mid night of 26.03.2021, the reply having been tendered by the petitioner on 26.03.2021 i.e. within the time, the Assessing Officer proceeded to pass the assessment order on 25.03.2021 (Annexure-A to the petition). The submission is that the impugned order of assessment has been passed in gross violation of principles of natural justice and without affording due opportunity and as a matter of fact has been passed even before the time allowed for filing the reply expired.
3 Prima facie case for consideration is made out.
4 Admit. Issue notice.
5 Till further orders of this Court, the effect and operation of the impugned assessment order dated 25.03.2021 (Annexure-A to the petition) shall remain stayed.
6 Copy of this order be also forwarded to the Page 2 of 3 Downloaded on : Wed Apr 07 23:17:56 IST 2021 C/SCA/6215/2021 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 23:17:56 IST 2021