The central legal point established in the judgment is the requirement to grant an opportunity of personal hearing and comply with principles of natural justice before issuing certain notices.

JUDGMENT

Sanjeev Sachdeva, J. - The hearing was conducted through video conferencing.

2. Petitioner seeks quashing of:

(i) Show Cause Notice No. Tax/HQ/SDMC(GRP/SSa)/2021-22/D-4650 dated 03.01.2022,

(ii) Demand Notice No. Tax/HQ/SDMC (GRP/SSa)/2021-22/D-4518 dated 23.12.2021,

(iii) Notice No. Tax/HQ/SDMC (GRP/SSa)/2021-22/D-4517 dated 23.12.2021,

(iv) Demand Notice No. Tax/HQ/SDMC (GRP/SSa)/2021-22/D-3043 dated 18.11.2021.

(v) Notice No. Tax/HQ/SDMC (GRP/aK)/2021-22/D-2128 dated 25.10.2021 and

(vi) Notice bearing No. Tax/GRP/HQ/2019-20/D-2036 dated 12.03.2020 and Notice bearing No. Tax/HQ/SDMC/2021-22/D-3291 dated 20.01.2021.

3. Though several issues arise for consideration in this petition, however, one of the contentions of learned Senior Counsel for the petitioner is that no opportunity of personal hearing was granted to the petitioner prior to issuance of the demand notices dated 18.11.2021 and 23.12.2021 and show cause notice dated 03.01.2022.

4. Learned Senior Counsel appearing for the respondents under instructions submits that since it is alleged that principles of natural justice has not been complied with, though their case is that same has been complied with, without prejudice, Respondents are willing to afford one more opportunity to the petitioner of furnishing further documents in terms of notices dated 12.03.2020, 20.01.2021, 25.10.2021 and 23.12.2021 and to address arguments.

5. In view of the above, this petition is disposed of setting aside (i) Demand Notice No. Tax/HQ/SDMC (GRP/SSa)/2021-22/D-3043 dated 18.11.2021; (ii) Demand Notice No. Tax/HQ/SDMC (GRP/SSa)/2021-22/D-4518 dated 23.12.2021 and (iii) Show Cause Notice No. Tax/HQ/SDMC(GRP/SSa)/2021-22/D-4650 dated 03.01.2022.

6. The matter is remitted to the concerned assessor & Collector, SDMC for a fresh adjudication. The petitioner/their authorized representatives shall appear before the concerned assessor & Collector, SDMC, on 13.01.2022 at 3.00 p.m. at the office of SDMC, assessment & Collection Department (Hqrs.) 20th Floor, Dr.Shyama Prasad Mukherjee, Civic Centre, Jawahar Lal Nehru Marg, New Delhi- 110002.

7. Petitioner would be permitted to furnish additional documents inter alia in response to the notices mentioned in sub-paras (iii), (v) and (vi) of para 2 above at the time of personal hearing. after the personal hearing, the assessor & Collector, SDMC shall pass a speaking order in accordance with law.

8. all issues being raised by the petitioner as well as the respondents are left open. all rights and contentions of the parties are reserved.

9. In case petitioner is aggrieved by the speaking order to be passed by the assessor & Collector, petitioner would be entitled to avail of its remedies in accordance with law.

10. Needless to state that in case any further amount is found to be due from the petitioner, respondents would be at liberty to raise a fresh demand in accordance with law.

11. Keeping in view the present prevailing situation, it is prayed by learned Senior Counsel for the petitioner that instead of a physical hearing, a virtual hearing be granted. This is not opposed by learned Senior Counsel for the respondents.

12. accordingly, petitioner shall also forward a request over e-mail to the assessor & Collector and on a request being received, the assessor & Collector shall provide a digital link for virtual hearing to the petitioner at least one day before the hearing.

13. Petition is disposed of in the above terms.

14. Copy of the order be uploaded on the High Court website and be also forwarded to learned counsels through email by the Court Master.