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IN THE HIGH COURT OF DELHI AT NEW DELHI
Rajiv Shakdher, Girish Kathpalia, JJ.
Sarita Sagar – Appellant
Versus
Income Tax Officer Ward 70 1 & Ors. – Respondents
W.P.(C) 7635 of 2023
Decided On : 02-08-2023
Recall of Order - Application for Recall of Order - The court dismissed the application for recall of order as it was found to be completely without merit.
Fact of the Case:
The petitioner's counsel had sought to withdraw the writ petition as the assessment order had been passed, and liberty was sought to take recourse to an appropriate remedy as per law.
Finding of the Court:
The court found the application for recall of order to be completely without merit and accordingly dismissed it.
Issues: Application for recall of order
Ratio Decidendi: The court found the application for recall of order to be without merit as a statutory appeal had already been preferred after the order was passed.
Final Decision: The application for recall of order was dismissed by the court.
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM No.39133/2023
1. Allowed, subject to just exceptions.
CM No. 39132/2023
2. This is an application filed seeking recall of order dated 30.05.2023.
3. A perusal of the order would show that the petitioner's counsel, i.e., Ms Mitika Choudhary, had made a submission before the Court that she has instruction to withdraw the writ petition, as the assessment order has been passed.
4. Since liberty was sought to take recourse to an appropriate remedy as per law, leeway in that behalf was granted.
5. It is not disputed by Ms Choudhary that since the order dated 30.05.2023 being passed, a statutory appeal has been preferred.
6. In our view, this application is completely without merit.
7. The same is, accordingly, dismissed.
8. Parties will act based on the digitally signed copy of the order.
An application for recall of order may be dismissed if found to be without merit and if an appropriate remedy has already been sought.
The court's decision was influenced by the fact that a statutory appeal had been preferred after the order was passed, leading to the dismissal of the application seeking recall of the order.
The court has the discretion to dismiss an application for recall of an order if it is found to be without merit.
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
The court has the authority to set aside penalty orders and demand notices that emanate from assessment orders previously set aside, and can direct the Assessing Officer to frame a fresh assessment o....
Timely disposal of rectification applications and examination of the viability of reliefs sought.
The principle of procedural fairness requires all claims in writ petitions to be fully adjudicated; incomplete judgments necessitate the option of review to address unresolved issues.
Disruption of audio during a video conference for personal hearing can lead to a violation of the principles of natural justice.
The court emphasized the importance of providing a personal hearing to the assessee as per the provisions of Section 144B(6)(vii) and (viii) of the Income Tax Act, 1961.
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....
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