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IN THE HIGH COURT OF CALCUTTA
Md. Nizamuddin, J.
Raj Kumar Singh And Another - Appellant
Versus
Assistant Commissioner - Respondent
WPA 9561 of 2022
Decided On : 14-06-2022
Violation of Principle of Natural Justice - Impugned Adjudication Order - The court set aside the impugned order and remanded the matter back to the Adjudicating Officer to pass a fresh order after giving an opportunity of hearing to the petitioners.
Fact of the Case:
The petitioners challenged the impugned adjudication order on the ground of violation of the principle of natural justice due to the lack of opportunity for personal hearing.
Finding of the Court:
The court found that the impugned order was passed without affording the petitioners an opportunity for personal hearing, despite their specific request in their reply to the show-cause-notice.
Issues: Violation of principle of natural justice by not affording opportunity of personal hearing to the petitioners.
Ratio Decidendi: The court set aside the impugned order and remanded the matter back to the Adjudicating Officer concerned to pass a fresh order after giving an opportunity of hearing to the petitioners or their authorised representative.
Final Decision: The writ petition was disposed of with directions to set aside the impugned order and remand the matter for a fresh order with an opportunity for hearing to the petitioners.
JUDGMENT
1. In this writ petition, petitioners have challenged the impugned adjudication order dated 9th May, 2021 passed by the Adjudicating Authority concerned, on the ground that the same has been passed in violation of principle of natural justice by not affording opportunity of personal hearing to the petitioners in spite of specific request from the petitioners in their reply to the show-cause-notice dated 13th April, 2021 as appears at page 33 of the writ petition.
2. On perusal of the impugned adjudiction order it appears that though the Adjudicating Authority concerned has recorded that the impugned order has been passed after considering the reply filed by the petitioners but nowhere it appers that the petitioners' request for personal hearing was either considered or rejected.
3. Mr. Siddiqui, learned Additional Government Pleader is not in a position to contradict the aforesaid admitted position which appears from record that no personal hearing was afforded to the petitioners in spite of their request and that neither such request of the petitioner was considered nor rejected.
4. Considering the facts and circumstances of the case as appears from record and submission of the parties, the aforesaid impugned order dated 9th May, 2021 is set aside and the matter is remanded back to the Adjudicating Officer concerned to pass a fresh order after giving an opportunity of hearing to the petitioners or their authorised representative within eight weeks from the date of communication of this order.
5. With these directions and observations, this writ petition being WPA 9561 of 2022 is disposed of.
Violation of the principle of natural justice by not affording the petitioners an opportunity for personal hearing.
The central legal point established in the judgment is the statutory right of the petitioner to a personal hearing under Section 144B(7)(vii) of the Income Tax Act, 1961, and the requirement for the ....
The denial of an opportunity to be heard constitutes a violation of the principles of natural justice, necessitating quashing of the order.
Court emphasized the importance of personal hearing in administrative proceedings, setting aside an order for lack of evidence confirming such opportunities.
The court upheld that jurisdiction can transfer to a successor, and delays in adjudication can be justified; hence, orders passed beyond specified time limits may not be invalid if reasons are adequa....
Article 226 of the Constitution of India confers very vide powers on High Courts to issue writs but this power is discretionary and the High Court may refuse to exercise the discretion if it is satis....
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