JUDGMENT

Manmohan, J. (Oral)--The petition has been heard by way of video conferencing.

2. Present writ petition has been filed challenging the Assessment Order dated 21st April 2021 passed by the Respondent and seeking directions thereby prohibiting the Respondent from collecting the demand raised by the Respondent.

3. Learned counsel for the Petitioner states that the impugned assessment order is challenged on the ground of violation of principle of natural justice as no Video Conferencing or oral hearing opportunity was provided to petitioner despite specific request made vide communication dated 21st April 2021 as mandated in relevant statutory norms and Central Board of Direct Taxes (CBDT) instructions. He emphasises that serious injustice has been caused to petitioner by not providing a fair opportunity of Video Conferencing to the petitioner or oral hearing, prior to closure/finalization of impugned tax assessment.

4. He points out that the petitioner has no other efficacious alternative remedy but to approach this Court and relies on the Supreme Court judgment in the case of Ghanashyam Mishra and Sons Pvt. Ltd. v. Edelweiss Asset Reconstruction Company Ltd., in Civil