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RAJIV SHAKDHER, TARA VITASTA GANJU
Gi Staffing Services Private Limited – Appellant
Versus
National Faceless Assessmnet Centre, Delhi – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM APPL. 3021/2023
1. Allowed, subject to just exceptions.
W.P.(C) 777/2023 and CM APPL. 3020/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
2.1 Mr Abhishek Maratha accepts notice on behalf of the respondent/revenue.
3. In view of the directions that we propose to pass, Mr Maratha says that counter-affidavit is not required to be filed. Therefore, with the consent of the counsels for the parties, the writ petition is taken up for final hearing and disposal, at this stage itself.
4. The petitioner is, principally, aggrieved by the assessment order dated 26.12.2022 passed under Section 143(3), read with Section 144B of the Income Tax Act, 1961 [in short, "the Act"]. Since notice of demand and notice of penalty of even date i.e., 26.12.2022, have also been issued, these notices are also assailed by way of the present writ petition.
4.1. To be noted, we are concerned, in this writ action, with Assessment Year (AY) 2021-22.
5. The record, as presently made available to the court, shows that the petitioner claims that it is a "staffing company which provide
The central legal point established in the judgment is the requirement for the Assessing Officer to grant a personal hearing to the authorized representative of the petitioner before framing an asses....
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.
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
Procedural fairness and consideration of petitioner's response in assessment proceedings under the Income Tax Act
A personal hearing is essential in tax assessment procedures to ensure administrative fairness; failure to provide one invalidates the assessment orders.
Failure to grant a personal hearing in tax assessments, as required under Section 144B of the Income Tax Act, renders such assessments non-est in law.
Failure to grant a personal hearing by the Assessing Officer violates principles of natural justice, necessitating the annulment of the assessment order.
Denial of a personal hearing in income assessment cases under Section 144B(6)(vii) violates natural justice, necessitating the assessment order's cancellation.
Failure to grant a personal hearing to the petitioners in an income tax assessment case can lead to the setting aside of the assessment order and notices of demand.
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