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DELHI HIGH COURT
RAJIV SHAKDHER, TALWANT SINGH
Romano Buildtech Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. petitioner's grievance regarding assessment order. (Para 1 , 2) |
| 2. discussion on communication of show-cause notice. (Para 3 , 4) |
| 3. necessity for adequate opportunity to respond. (Para 5 , 6) |
| 4. fresh assessment order after proper notice. (Para 7) |
| 5. disposition of the writ petition and closure of pending application. (Para 8) |
JUDGMENT
[Court hearing convened via video-conferencing on account of COVID-19]
Rajiv Shakdher, J. (Oral)--This writ petition is directed against the assessment order dated 12.04.2021. The impugned assessment order concerns the assessment year 2018-2019.
2. On the previous date, i.e., 26.04.2021, when the matter came up before us, for the first time, we had issued notice to the respondents and the following aspects were recorded. These aspects, in essence, captured the core grievance of the petitioner:
"2. Mr. Gautam Jain, who appears on behalf of the petitioner-assessee, says that a notice dated 02.04.2021 has been served on the petitioner concerning the assessment year (in short "AY") 2018-2019 to show cause as to why the assessment should not be completed in consonance with the draft assessment order.
2.1 Mr. Jain goes on to state that the
The assessing officer must consider any requests for accommodation before issuing assessment orders, ensuring procedural fairness in tax assessments.
Point of Law – Assessment order – Request for accommodation - once a request for accommodation was made, it was incumbent upon the assessing officer to deal with the same, and thereafter, take next s....
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.
The assessment order was set aside due to breach of natural justice, specifically failure to consider the petitioner's objections filed before the order was made.
Assessment orders must adhere strictly to procedural requirements, including show cause notices, to ensure fairness in the income assessment process.
A breach of natural justice occurs when an assessment order is finalized before the noticee's response deadline, invalidating the order.
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.
Procedural safeguards mandated under the Income Tax Act must be adhered to, including issuing a show cause notice to the assessee before passing an assessment order.
The failure to grant a personal hearing in assessment proceedings violates principles of natural justice, invalidating the assessment order.
Breach of natural justice occurs when a party is not given adequate opportunity to respond to allegations; procedural fairness must be upheld in tax assessments.
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