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RAJIV SHAKDHER, TARA VITASTA GANJU
Hindustan Gold Refiners & Mint Private Ltd. – Appellant
Versus
National Faceless Assessment Centre – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM APPL. 963/2023
1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing.
W.P.(C) 255/2023 and CM APPL. 962/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
2.1. Mr Ajit Sharma accepts notice on behalf of the respondents/revenue.
2.2. In view of the directions that we intend to pass and having regard to the record made available to the court, Mr Sharma says that counter-affidavit need not be filed.
3. Accordingly, with the consent of counsel for the parties, the writ petition is taken up for hearing and final disposal at this stage itself.
4. This writ petition is directed against the order dated 24.12.2022 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 [in short, "the Act"].
4.1. In addition thereto, challenge is also laid to the notice of demand dated 24.12.2022 issued under Section 156 of the Act and the notice initiating penalty under Section 270A to 271AAC.
5. The record shows that the petitioner had filed a return concerning Assessment Year (
Procedural fairness and consideration of petitioner's response in assessment proceedings under the Income Tax Act
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
Failure to adhere to the directions in the Standard Operating Procedure (SOP) for Assessment Unit, which led to the quashing of the impugned notices and order.
Grant of personal hearing is a mandatory requirement under Section 144B(6)(vii) of the Income Tax Act, and failure to provide such a hearing can result in the setting aside of the assessment order.
A personal hearing is essential in tax assessment procedures to ensure administrative fairness; failure to provide one invalidates the assessment orders.
The failure to consider the petitioner's reply and grant a hearing led to the setting aside of the assessment order and the direction for a fair hearing and speaking order by the Assessing Officer.
Compliance with procedural requirements and the right to a fair hearing are essential in proceedings under the Income Tax Act, 1961.
Failure to inform the petitioner about the decision on their request for accommodation constituted a breach of principles of natural justice, warranting the setting aside of the assessment order and ....
Violation of principles of natural justice and failure to adhere to the timeline given in the notice led to the setting aside of the impugned assessment orders.
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