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MD. NIZAMUDDIN
Bhadrish Jayantilal Sheth – Appellant
Versus
Income Tax Officer – Respondent
ORDER
1. Heard learned Advocates appearing for the parties.
2. In this writ petition, petitioner has challenged the impugned assessment order dated 30th March, 2022 under Section 147 read with Section 144B of the Income Tax Act, 1961 relating to assessment year 2013-2014 on the ground of violation of principle of natural justice by not providing the petitioner an opportunity to file reply to the show-cause-notice dated 29th March, 2022 by which petitioner was asked to give his reply/show-cause-notice to the proposed draft assesment through Department's Register e-filing account by 23:17:59 hours IST of 30th March, 2022, on the ground that before expiry of such time granted to file such reply/objection to the aforesaid show-cause-notice/draft assessment, the respondent/Assessing Officer passed the impugned assessment order on 30th March, 2022 at 15:17:08 IST and it is the specific case of the petitioner as appears from paragraph 5 of the pleadings in the writ petition that the petitioner could not file reply or objection to the aforesaid show-cause-notice due to technical glitches in the portal of the Department.
3. Learned Advocate appearing for the respondents could not deny the afor
The impugned assessment order, passed without allowing the petitioner to respond within the given time frame and in light of technical glitches preventing the petitioner from filing objections, was n....
Violation of the principle of natural justice in the assessment process warrants setting aside the assessment order and remanding the matter for a decision in accordance with law.
Violation of the principle of natural justice due to unreasonable time given to file reply to show cause notice
The court established that adherence to principles of natural justice is essential in tax assessments, particularly the right to a personal hearing.
Violation of principles of natural justice due to failure to provide a reasonable opportunity to file a reply to the Show Cause Notice and draft assessment order.
The court established that adherence to procedural fairness, specifically adequate response time to Show Cause Notices, is essential in tax assessment proceedings.
The court ruled that an assessment order issued without observing due process and the principles of natural justice is invalid, necessitating a fresh assessment.
The main legal point established in the judgment is that the assessment order passed under the Income Tax Act, 1961 must grant proper and meaningful opportunity to the assessee to respond to the show....
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