KBB Nuts (P.) Ltd.

[2021] 127 taxmann.com 194 (Delhi)

Short Overview of the case:

Show-cause notice, along with draft assessment order was served on petitioner by National Faceless

Assessment Centre, whereby, petitioner was called upon to file its response by 23:59 hours on 21-4-2021.

However, show cause notice was received by petitioner via e-mail on 20-4-2021 at 03:06 hours and since time for compliance was short, petitioner filed an application via e-portal, seeking a day’s adjournment, i.e., till 22-4-2021.

But, petitioner claims that no response was received by it with respect to request for adjournment.

• Hence, it filed objections to aforementioned show-cause notice on 22-4-2021 at 15.22 hours.

• Petiitoner claims that though impugned order was passed, objections filed by it were not taken into account by National Faceless Assessment Centre before passing impugned order, hence there had been a breach of principles of natural justice.

• Thus, in view of above, impugned assessment order was be to set aside and National Faceless Assessment Centre was to pass a fresh assessment order after taking into account objections filed qua show cause notice on behalf of petitioner.