Back
IN THE HIGH COURT OF DELHI AT NEW DELHI
Rajiv Shakdher, Tara Vitasta Ganju, JJ.
M/s Universal Offsets – Appellant
Versus
Union of India & Ors. – Respondents
W.P.(C) 3219 of 2023
Decided On : 16-03-2023
Final Hearing - Disposal of Pending Appeals - The court directed the concerned authority to dispose of the pending appeals within ten weeks from the date of receipt of the order.
Fact of the Case:
The petitioner/assessee had pending appeals before the Commissioner of Income Tax (Appeals) and National Faceless Assessment Centre for Assessment Years 2017-18, 2018-19, and 2019-20.
Finding of the Court:
The court directed the concerned authority to dispose of the pending appeals within ten weeks from the date of receipt of the order.
Issues: Pending appeals before the tax authorities.
Ratio Decidendi: The court emphasized the need for timely disposal of pending appeals by the tax authorities.
Final Decision: The writ petition was disposed of with the direction to dispose of the pending appeals within ten weeks.
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM Appl.12520/2023
1. Allowed, subject to just exceptions.
W.P.(C) 3219/2023
2. Issue notice.
2.1. Mr Shailendera Singh, learned senior standing counsel accepts notice on behalf of respondent nos.1 & 2, while Mr Raghvendra Shukla accepts notice on behalf of respondent no.3/UOI. Concededly, the contesting party is respondent no.1&2.
3. In view of the order that we intend to pass, Mr Singh says no counter- affidavit is required to be filed in the matter. With the consent of the counsel for the parties, the matter is taken up for final hearing and disposal, at this stage itself.
4. Ms Priyanka Goel, who appears on behalf of the petitioner/assessee, says that the petitioner/assessee has a very limited plea. Ms Goel says that the appeals of the petitioner pending adjudication before the Commissioner of Income Tax (Appeals) [in short, "CIT(A)"], National Faceless Assessment Centre [NFAC] for Assessment Years (AY) 2017-18, 2018-19 and 2019-20 have not been disposed of as yet.
4.1. Ms Goel points out that the appeal qua AY 2017-18 was filed on 25.06.2020, while the appeal concerning AY 2018-19 was filed on 04.07.2020. Likewise, insofar as the appeal concerning AY 2019-20 is concerned, it is stated that the same was filed on 28.05.2020.
5. Given the foregoing, the concerned authority is directed to dispose of the aforesaid appeals within ten (10) weeks from the date of receipt of a copy of the order.
6. The writ petition is disposed of in the aforesaid terms.
7. Parties will act based on the digitally signed copies of the order.
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
The court emphasized the importance of the Commissioner of Income Tax to dispose of the petitioner's application and accord a personal hearing, and allowed filing of written submissions. It also prov....
Procedural fairness and consideration of petitioner's response in assessment proceedings under the Income Tax Act
The court's decision was based on the principle that a penalty notice issued based on an assessment order that has been set aside by a coordinate Bench of the court cannot be sustained.
The central legal point established in the judgment is the importance of adhering to principles of natural justice and setting practical timeframes for compliance with assessment notices under the In....
The court emphasized the importance of pursuing the statutory remedy available to the petitioner and restrained the revenue from taking coercive measures pending the decision in the pending appeals b....
The main legal point established in the judgment is that when an issue is covered by a judgment rendered by a coordinate bench of the court and affirmed by the Supreme Court, no substantial question ....
Denial of a personal hearing in income assessment cases under Section 144B(6)(vii) violates natural justice, necessitating the assessment order's cancellation.
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.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
