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RAJIV SHAKDHER, GIRISH KATHPALIA
Subodh Gupta – Appellant
Versus
Assistant Commissioner of Income Tax, Circle 28 (1) , Delhi – Respondent
JUDGMENT
Rajiv Shakdher, J. (Oral) - We have heard counsel for the parties at some length on 19.07.2023 and we have asked Mr Shlok Chandra, learned senior standing counsel, who appears on behalf of respondents/revenue, to obtain instructions in the matter.
2. For the sake of convenience, the relevant part of order dated 19.07.2023 is extracted hereafter:
"2. These writ petitions concern Assessment Year (AY) 2015-16 [WP(C) 9471/2023] and AY 2016-17 [WP(C) 9472/2023].
3. Dr Rakesh Gupta, learned counsel, who appears on behalf of the petitioner, says that in the above-captioned writ petitions, the petitioner has approached this court on a very limited ground, i.e., breach of principles of natural justice.
4. The record shows that two separate show cause notices of even date, i.e., 11.05.2023, were issued proposing variation of income.
5. A link was transmitted to the petitioner for personal hearing via video conferencing; fixed on 22.05.2023.
6. It is the petitioner's case that since the Assessing Officer (AO) did not log in till 01.39 p.m. he was issued a fresh link for 24.05.2023.
6.1 It is averred by the petitioner that, on 24.05.2023, the hearing was disrupted since the audio was absent d
The central legal point established in the judgment is the statutory right of the petitioner to a personal hearing under Section 144B(7)(vii) of the Income Tax Act, 1961, and the requirement for the ....
The assessment order was set aside due to a breach of natural justice, emphasizing the need for a fair hearing and consideration of all relevant submissions.
The court established that adherence to natural justice is essential, particularly the right to a fair hearing, which was not upheld in this case.
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.
Denial of a personal hearing in income assessment cases under Section 144B(6)(vii) violates natural justice, necessitating the assessment order's cancellation.
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 failure to consider a request for adjournment during COVID-19 lockdown breached principles of natural justice, necessitating the setting aside of the assessment order.
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.
The denial of personal hearing sought by the petitioner constituted a breach of principles of natural justice, leading to the setting aside of the order and notice.
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