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RAJIV SHAKDHER, GIRISH KATHPALIA
Vaibhav Jindal – Appellant
Versus
Income Tax Officer New Delhi – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral):
CM APPL. 26565/2023
1. Allowed, subject to just exceptions.
W.P.(C) 6806/2023 and CM APPL. 26564/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
2.1 Mr. Gibran Naushad, learned senior standing counsel who appears on behalf of the respondents/revenue accepts notice.
3. Mr Nushad says, that in view of the order that we propose to pass, he does not wish to file a counter-affidavit in the matter, and he will argue the matter based on the record presently available with the Court.
4. Therefore, with the consent of the counsel for parties, the writ petition is taken up for hearing and final disposal at this stage itself.
5. This writ petition concerns Assessment Year (AY) 2019-2020.
6. The record shows, that the petitioner was issued a notice dated 31.03.2023 issued under Section 148A(b) of the Income Tax Act, 1961 [in short, "the Act"].
7. Via this notice, the petitioner was granted time to file documents in support of his defense on or before 13.04.2023.
8. The record shows, that on 13.04.2023, the petitioner made a request for accommodation, on the gr
Courts may set aside orders when greater latitude should have been granted due to family bereavement, and may direct the filing of a fresh reply and grant a personal hearing.
The court has the discretion to set aside an assessment order and grant liberty to the Assessing Officer to pass a fresh order after considering the petitioner's response to the notice issued under S....
Procedural fairness and consideration of petitioner's response in assessment proceedings under the Income Tax Act
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.
Breach of principles of natural justice in assessment 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 ....
The importance of granting a fair opportunity to be heard and considering relevant judicial precedents in assessment proceedings.
The central legal point established in the judgment is the requirement to adhere to principles of natural justice in assessment proceedings, and the consequences of a breach of such principles.
A personal hearing is essential in tax assessment procedures to ensure administrative fairness; failure to provide one invalidates the assessment orders.
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