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RAJIV SHAKDHER, GIRISH KATHPALIA
Jyoti Narang – Appellant
Versus
Income Tax Officer – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
1. Issue notice.
1.1 Mr. Sunil Agarwal, learned senior standing counsel accepts notice on behalf of the respondent/revenue.
2. In view of the directions that we intend to pass, Mr Agarwal says, that no counter-affidavit is required to be filed, and he will rely on the record presently available with the Court.
3. Insofar as the petitioner is concerned, the principal grievance is that there has been a breach of principles of natural justice.
4. The record shows, that the petitioner was issued a show-cause notice dated 09.05.2023 (SCN) proposing variation in income.
4.1 Via the SCN, the petitioner was given time to file a response, albeit by 16.05.2023 (12:04 Hrs.).
5. However, it appears that the notice was directed to an incorrect email address. The e-mail address to which the SCN was directed is "dadasumit75@gmail.com".
6. According to the petitioner, the correct e-mail address is "hridaanfurnitures@gmail.com".
6.1 The petitioner claims, that even in the return of income filed by her, the same e-mail address is given i.e., "hridaanfurnitures@gmail.com".
7. Consequently, the submission is tha
The court emphasized the principle of natural justice and the right to be heard, setting aside the impugned assessment order due to the denial of the petitioner's opportunity to respond to the show-c....
Violation of Standard Operating Procedure (SOP) and breach of natural justice warrant setting aside assessment order and notices, and necessitate a de novo exercise by the Assessing Officer.
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
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.
Procedural fairness and consideration of petitioner's response in assessment proceedings under the Income Tax Act
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 ....
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.
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.
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.
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.
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