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RAJIV SHAKDHER, GIRISH KATHPALIA
Dauphin Travel Marketing Private Limited. – Appellant
Versus
Income Tax Officer, Ward 7(1), Delhi – Respondent
JUDGMENT
Rajiv Shakdher, J. (Oral)
CM No.33517/2023
1. Allowed, subject to just exceptions.
W.P.(C) 8870/2023 & CM No.33516/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. At the outset, Mr Ved Jain, who appears on behalf of the petitioner, says that respondent nos.4 and 5 can be deleted from the array of parties.
2.1. It is ordered accordingly.
3. To complete the record, Mr Jain will file an amended memo of parties within the next ten (10) days.
4. Issue notice.
4.1. Mr Kunal Sharma, learned senior standing counsel, accepts notice on behalf of respondent nos.1 to 3, 6 & 7, i.e., the revenue.
5. Given the directions that we propose to issue, Mr Sharma 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. Therefore, with the consent of the learned counsels for the parties, the matter is taken up for hearing and final disposal at this stage itself.
6. This writ petition concerns Assessment Year (AY) 2013-14.
7. Inter alia, the petitioner seeks to challenge the assessment order dated 25.05.2023.
8. Mr Jain says that challenge in the present petition is confined to
The central legal point established is the requirement to adhere to the principles of natural justice, including providing sufficient time for the party to respond to notices.
Failure to serve statutory show cause notices at the correct e-mail address before resorting to best judgment assessment renders the assessment order invalid under the Income Tax Act, 1961.
Violation of the principle of natural justice in the assessment process warrants setting aside the assessment order and remanding the matter for a decision in accordance with law.
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.
Breach of principles of natural justice and practical timeframe for gathering information for assessment orders.
A breach of natural justice occurs when an assessment order is finalized before the noticee's response deadline, invalidating the order.
The court established that adherence to procedural fairness, specifically adequate response time to Show Cause Notices, is essential in tax assessment proceedings.
Natural justice mandates that parties be given adequate time to respond to show cause notices, especially when new demands are presented.
Failure to consider a request for accommodation on medical grounds by the Assessing Officer amounted to a breach of principles of natural justice, leading to the setting aside of the impugned assessm....
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