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MANMOHAN, NAVIN CHAWLA
KRS Home Developers Private Limited – Appellant
Versus
National Faceless Assessment Centre New Delhi – Respondent
JUDGMENT
Manmohan, J. - The petition has been heard by way of video conferencing.
2. Present writ petition has been filed challenging the Impugned Assessment Order dated 31st May 2021 passed by the Respondents in light of Section 144B (7) and Section 144B (9) of the Income Tax Act, 1961 [the Act] and all proceedings initiated pursuant thereto.
3. Learned counsel for the Petitioner states that the Show Cause Notice with draft Assessment Order was issued on 19 th March 2021 by NFAC giving time to file reply till 23:59 hours of 25th March 2021. He points out that the Petitioner responded to above Show Cause Notice within the short time pleading that the matter requires explanation due to complexity of facts and requested for video conference (VC) hearing. He also states that subsequently, separate requests were made by the Petitioner assessee seeking opportunity of personal hearing however, the Respondents without paying heed to the Petitioner's requests, issued more notices.
4. He emphasises that the impugned order dated 31st May 2021 was passed without providing personal hearing as was requested in replies dated 25th March 2021 and 13th April 2021 which is a serious violation of the pri
The central legal point established in the judgment is the requirement to provide an opportunity of personal hearing to the assessee as per the provisions of Section 144B (7) and the mandatory proced....
The court ruled that the failure to provide a personal hearing upon request in the faceless assessment process violated principles of natural justice, rendering the assessment order invalid.
The court emphasized the importance of granting the petitioner an opportunity of hearing as required by Section 144B(7) of the Income Tax Act, and held that the failure to do so violated the principl....
The central legal point established in the judgment is the mandatory nature of affording a personal hearing in case of a proposed variation in the assessment order, as provided in Section 144B(7) of ....
A taxpayer's request for a personal hearing under Section 144B must be considered by the revenue authority, and failure to do so violates natural justice, rendering the assessment order null.
Failure to grant an opportunity of personal hearing as required under Section 144B(7) constitutes a violation of the principles of natural justice and the mandatory procedure under the Faceless Asses....
The court emphasized the obligation of the revenue to consider the request for a personal hearing and to frame standards, procedures, and processes for approving such requests under Section 144B(7) o....
The court upheld the necessity of granting a personal hearing under Section 144B(7) of the Income Tax Act, emphasizing that natural justice principles must be respected in assessment processes.
The failure to grant a personal hearing during assessments constitutes a violation of natural justice, mandating the setting aside of the impugned orders.
The court held that failure to grant a personal hearing, when requested, violates principles of natural justice, rendering the assessment order invalid under Section 144B.
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