Chittewan v. National Faceless Assessmentcentre Delhi (Nfac)Income Tax Department, New Delhi

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO.2986 OF 2021 Rajendra Shikshan Sanstha(PAN : ), a Public Charitable Trust, having its offce at 3/87, Ramanand Society, Subhash Road,Vishnu Nagar, Vile Parle (East),Mumbai-400 057…Petitioner Versus 1. National Faceless AssessmentCentre Delhi (NFAC)Income Tax Department, New Delhi 2. Income Tax Offcer (Exemption)-2(2), Mumbai. Room No.502,Piramal Chambers, Lalbaug, Parel,Mumbai-400 012. 3. The Commissioner of Income Tax(Exemption), MumbaiRoom No.617, Piramal Chambers,Lalbaug, Parel, Mumbai-400 012. 4. The Central Board of Direct Taxes,North Block, New Delhi-110 002. 5. The Union of IndiaThrough the Secretary, Ministry ofFinance, Government of India,North Block, New Delhi-110 001.…Respondents *** Mr. Vasudev Ginde a/w Mr. Kumar Kale for the Petitioner. Mr. Suresh Kumar for the Respondents. *** CORAM : DHIRAJ SINGH THAKUR & KAMAL KHATA, JJ. P.C. DATE : 14 MARCH 2023 .The Petitioner challenges the Order of assessment dated15 May 2021, primarily on the ground that the procedure asprescribed under Section 144B of the Income Tax Act, 1961 had notbeen followed inasmuch as the Order of draft assessment had notbeen served upon the Petitioner. This fact was not denied byMr. Suresh Kumar, learned Counsel appearing for the Respondents,who is not averse to the Order impugned being set aside andremanding the matter to the assessing offcer under FacelessAssessment Scheme for continuing the proceedings from that stageonward. 2Be that as it may, the Petition is allowed. The Order ofassessment dated 15 May 2021 is set aside. A copy of draftassessment order shall be served upon the Petitioner, who shallthen submit its response thereto within a period of two weeksthereafter. In case, if the Petitioner seeks liberty of personalhearing that also be considered in terms of the scheme, Act andRules. An appropriate Order of assessment shall be passed within a Chittewan period of six weeks from today. 3The consequential Order of penalty as also demand notice shall accordingly stand quashed. (KAMAL KHATA, J.) (DHIRAJ SINGH THAKUR, J.) Digitally signed byRAJESHRAJESH VASANTVASANTCHITTEWANCHITTEWANDate: 2023.03.1612:24:28 +0530