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RAJIV SHAKDHER, GIRISH KATHPALIA
Vodafone Roaming Services Sarl – Appellant
Versus
Assistant Commissioner of Income Tax Circle International Tax 3 1 1, Delhi – Respondent
JUDGMENT
Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM No.32647/2023
1. Allowed, subject to just exceptions.
W.P.(C) 8592/2023 & CM No.32646/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
2.1. Mr Aseem Chawla, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.
3. Given the direction that we propose to issue, Mr Chawla says that he does not wish to file a counter-affidavit, and he will argue the matter based on the record presently available with the court.
3.1. Therefore, with the consent of learned counsel for the parties, the matter is taken up for hearing and final disposal, at this stage itself.
4. This writ petition is directed against the following orders and notices:
(i) Notice dated 02.06.2022 issued under Section 148A(b) of the Income Tax Act, 1961 [in short, "Act"].
(ii) Order dated 26.07.2022 passed under Section 148A(d) of the Act.
(iii) Consequential notice dated 27.07.2022 issued under Section 148 of the Act.
(iv) Notice dated 10.05.2023 issued under Section 142(1) of the Act.
(v) Draft assessment order dated 24.05.2023 passed under Section 144C(1) of the Act.
5
The court highlighted the significance of considering the taxpayer's submissions and providing a fair opportunity for a personal hearing in the assessment process under the Income Tax Act.
The principle of natural justice and fair opportunity in assessment proceedings under the Income Tax Act.
Failure to grant a personal hearing by the Assessing Officer violates principles of natural justice, necessitating the annulment 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 Assessing Officer must consider the petitioner's response and furnish the information/material before passing an order under Section 148 of the Income Tax Act.
Procedural fairness and consideration of petitioner's response in assessment proceedings under the Income Tax Act
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.
The Assessing Officer must provide adequate reasoning for reassessment actions and ensure compliance with natural justice principles.
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
Compliance with procedural requirements and the right to a fair hearing are essential in proceedings under the Income Tax Act, 1961.
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