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DELHI HIGH COURT
RAJIV SHAKDHER, TALWANT SINGH
Sanjay Aggarwal – Appellant
Versus
National Faceless Assessment Centre Delhi – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order and its implications. (Para 3) |
| 2. initial proceedings and representation by counsel. (Para 4 , 5 , 6 , 7) |
| 3. factual background of assessments and requests made. (Para 8) |
| 4. contentions regarding legal infraction. (Para 9) |
| 5. obligation to grant personal hearing. (Para 11) |
| 6. orders set aside due to procedural infirmity. (Para 12) |
| 7. conclusion and directives for future proceedings. (Para 13 , 14 , 15) |
JUDGMENT
[Court hearing convened via video-conferencing on account of COVID-19]
Rajiv Shakdher, J. (Oral)
CM APPL. 17993/2021
1. Allowed, subject to just exceptions.
CM APPL. 17994/2021
2. The prayer made in the captioned application is to grant exemption from filing attested affidavits along with the present petition. The captioned application is disposed of with a direction to the petitioner to place on record the duly attested affidavits, within three days from the resumption of the normal and usual work pattern by this Court.
W.P.(C) 5741/2021 and CM APPL. 17992/2021 [Application filed on behalf of the petitioner seeking stay on the operation of the impugned assessment order dated 28.04.2021 and consequential proceedings]
Preface: -
3
Failure to grant a personal hearing in tax assessments, as required under Section 144B of the Income Tax Act, renders such assessments non-est in law.
The court emphasized the importance of granting the petitioner an opportunity of hearing as required by Section 144B(7) of the Income Tax Act, and held that the failure to do so violated the principl....
The court emphasized the obligation of the revenue to consider the request for a personal hearing and to frame standards, procedures, and processes for approving such requests under Section 144B(7) o....
A taxpayer's request for a personal hearing under Section 144B must be considered by the revenue authority, and failure to do so violates natural justice, rendering the assessment order null.
The court upheld the necessity of granting a personal hearing under Section 144B(7) of the Income Tax Act, emphasizing that natural justice principles must be respected in assessment processes.
The obligation of the revenue to consider the request for a personal hearing and the absence of framed standards, procedures, and processes for dealing with such requests.
The failure to grant a personal hearing during assessments constitutes a violation of natural justice, mandating the setting aside of the impugned orders.
The central legal point established in the judgment is the requirement to provide an opportunity of personal hearing to the assessee as per the provisions of Section 144B (7) and the mandatory proced....
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.
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