The Punjab High Court, in Arihant Roller Flour Mills v/s National Faceless Assessment Centre and anr (CWP-7239-2), delivered on 26th May, 2023, held that the order/notice that was passed was against the principles of natural justice. The judgement was presided by Honorable Ms. Justice Ritu Bahri and Honorable Mrs. Justice Manisha Batra.
FACTS OF THE CASE:
A writ of certiorari was issued by the petitioner in order to quash a judgement passed in March 2023. The case was scheduled,yes to be heard on 23th March, 2023 at 11:00 am through VC. On account of non-availability of the petitioner, the counsel for the petitioner requested to reschedule the same at 7:00 am on the same day. However, there was no response from the other side when the e-filing portal displayed the request to be opened by the respondent. Further,the respondent closed the e-sub,ission facility in the account of the petitioner. Without providing an opportunity to the petitioner to be heard, the impugned notices and order were issued.
The court held that the impugned order and notices were against the principles of natural justice. It was also held that the order and notices were against clause (vii) and (viii) of sub-section (6) to Section 144-B of the Act. Thereby, the court allowed the petition and set aside the prefer issued. The matter was sent back to the Assessing Officer to provide the petitioner and opportunity to be heard.
JUDGEMENT REVIEWED BY ARYA THAKUR.
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