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DELHI HIGH COURT
RAJIV SHAKDHER, TALWANT SINGH
RKKR Foundation – Appellant
Versus
National Faceless Assessment Centre Delhi – Respondent
JUDGMENT
[Court hearing convened via video-conferencing on account of COVID-19]
Rajiv Shakdher, J. (Oral)
CM APPL. 16238/2021
1. Allowed, subject to just exceptions.
CM APPL. 16239/2021
2. The prayer made in the captioned application is to grant exemption from filing requisite court-fee and sworn/notarised/affirmed affidavit(s) along with the writ petition. The prayer made in the captioned application is allowed, subject to the petitioner depositing the requisite court-fee and filing sworn/notarised/affirmed affidavit(s), within three days of the resumption of the normal and usual work pattern by this court.
3. The application is, accordingly, disposed of.
W.P.(C) 5277/2021 and CM APPL. 16237/2021
4. Issue notice.
4.1. Mr. Puneet Rai, accepts notice on behalf of the respondents. Mr. Rai says that, in view of the directions that we propose to pass, he does not wish to file a counter-affidavit/reply and that he would argue the matter based on the record, presently, available before us.
4.2. Given the fact that the respondent no. 1 is located in the National Capital Territory of Delhi [in short "Delhi"], Mr. Rai cannot, but accept, that this Court would have the jurisdiction
The failure to grant a personal hearing in assessment proceedings violates principles of natural justice, invalidating the assessment order.
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.
Assessment orders must adhere strictly to procedural requirements, including show cause notices, to ensure fairness in the income assessment process.
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.
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 breach of natural justice, specifically failure to consider the petitioner's objections filed before the order was made.
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.
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 assessing officer must consider any requests for accommodation before issuing assessment orders, ensuring procedural fairness in tax assessments.
An assessment order can be challenged through a writ petition on jurisdictional grounds even if an appeal has been filed, especially where the order is invalid due to procedural changes.
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