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MANMOHAN, NAVIN CHAWLA
Naresh Kumar Goyal – Appellant
Versus
National Faceless Assessment Centre – Respondent
JUDGMENT
Manmohan, J. - The petition has been heard by way of video conferencing.
2. Present writ petition has been filed challenging the assessment order dated 20th May 2021 issued by Respondent Nos. 1 to 6 under Section 143(3) read with Section 144B of the Income Tax Act, 1961 [for short 'the Act'] for Assessment Year 2018-2019 and notice of demand dated 20th May, 2021. Petitioner also challengesthe show cause notice and draft assessment order both dated 19th April, 2021, penalty notice dated 20th May, 2021 under Section 274 read with Section 271AAC(1) of the Act issued by Respondents.
3. Learned counsel for the Petitioner states that the impugned assessment order and notices have been passed in gross violation of principles of natural justice without affording the petitioner due opportunity of being heard.
4. He states that the show cause notice dated 19th April, 2021 required the Petitioner to make compliance within 48 hoursi.e. by 21s t April, 2021 despite the fact that Covid-19 was at its peak at that time and there was a lockdown imposed in the NCT of Delhi by the Delhi Disaster Management Authority, Government of NCT of Delhi.
5. Learned counsel for the petitioner further states
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 failure to grant a personal hearing during assessments constitutes a violation of natural justice, mandating the setting aside of the impugned orders.
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 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 requirement to provide an opportunity of personal hearing to the assessee as per the provisions of Section 144B (7) and the mandatory proced....
Procedural fairness in tax assessment necessitates consideration of an assessee's request for a personal hearing under the Income Tax Act.
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.
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 obligation of the revenue to consider the request for a personal hearing and the absence of framed standards, procedures, and processes for dealing with such requests.
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....
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