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DELHI HIGH COURT
RAJIV SHAKDHER, TALWANT SINGH
DJ Surfactants – Appellant
Versus
National E-assessment Centre, Income Tax Department, New Delhi – Respondent
| Table of Content |
|---|
| 1. breach of natural justice alleged. (Para 2 , 3) |
| 2. set aside assessment order for reassessment. (Para 4) |
| 3. subsequent procedure and order for hearing. (Para 5 , 8 , 9) |
| 4. establishment of prima facie case. (Para 6 , 7) |
JUDGMENT
[Court hearing convened via video-conferencing on account of COVID-19]
Rajiv Shakdher, J. (Oral)--On previous date, i.e., on 03.05.2021, we had, inter alia, made the following observations, which are relevant for the disposal of the writ petition: -
"2. Mr. V. Lakshmikumaran, who appears for the petitioner, says that there has been a breach of the principles of natural justice, and therefore, the impugned assessment order deserves to be quashed. In this behalf, Mr. Lakshmikumaran has alluded to the following dates and events:
(i) Show cause notice was issued to the petitioner on 01.03.2021, along with the draft assessment order of even date. As per the said show cause notice, the petitioner was required to file a response by 08.03.2021, as to why the assessment should not be completed as per the draft assessment order.
(ii) The petitioner sought a week's accommodation to respond, as the queries raised in the aforementioned show cause notice r
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 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 failure to consider a request for adjournment during COVID-19 lockdown breached principles of natural justice, necessitating the setting aside of 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.
The assessing officer must consider any requests for accommodation before issuing assessment orders, ensuring procedural fairness in tax assessments.
A breach of natural justice occurs when an assessment order is finalized before the noticee's response deadline, invalidating the order.
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....
A breach of principles of natural justice warrants setting aside an assessment order and notices, allowing for a de novo exercise by the Assessing Officer.
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.
Disruption of audio during a video conference for personal hearing can lead to a violation of the principles of natural justice.
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