Bombay HC quashed Assessment order u/s 143(3) for not allowing the personal hearing in spite of specific request by assessee:

 

Recently, Bombay HC in the case of Vimal Trading (Firm) vs National Faceless Assessment Centre. (Bombay HC) Writ Petition No. 12317 Of 2022- Order Dated 27-2-2025
AY 2020-21, has quashed Assessment order u/s 143(3) for not allowing the personal hearing in spite of specific request by assessee:

Let us have a Short Overview of the case:

Assessee applied for personal hearing through the online portal. Although the request was made one day after the last date allowed to apply for personal hearing.

Bombay HC quashed the assessment order u/s 143(3) since the department has failed to provide the personal hearing, despite a request from the appellant.

The violation of mandatory compliance of section 144B(6)(viii) rendered the assessment as null and void.

Ratio:
1. After finance act 2022, the statue uses the word “shall” in the provision of section 144B(6)(viii) and therefore, the statutorily recognizes the right of hearing of an assessee before passing the impugned final assessment order

2. Audi alteram partem is a part of Article 14 of the Constitution of India. depriving the petitioner of the right to be heard would violate their fundamental right under Article 14. Therefore, even on such count, the impugned final assessment order lacks legal foundation.

The Copy Of the order is as under:

ordjud (2)