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DELHI HIGH COURT
RAJIV SHAKDHER, TALWANT SINGH
Sudhir Desh Ahuja – Appellant
Versus
National Faceless Assessment Centre – Respondent
| Table of Content |
|---|
| 1. breach of natural justice observed. (Para 4 , 5 , 10) |
| 2. set aside assessment order; personal hearing directed. (Para 6) |
| 3. petition disposed of as directed. (Para 7) |
JUDGMENT
[Court hearing convened via video-conferencing on account of COVID-19]
Rajiv Shakdher, J. (Oral)--The captioned writ petition was placed before us for hearing, for the first time, on 21.05.2021. On that date, the following relevant facts, regarding the merits of the case, were recorded:
"3. The petitioner has assailed the assessment order dated 22.04.2021, as also the notice of demand and notice for initiation of penalty proceedings.
4. The principal submission of the petitioner is that there has been a breach of principles of natural justice.
5. According to the petitioner, a show cause notice-cum-draft assessment order was issued to him on 16.04.2021 whereby time was granted to file response/objections by 23:59 hours on 19.04.2021.
6. The petitioner claims that a preliminary reply was sent to the assessing officer, wherein, the difficulty faced by him was articulated. It was indicated that the petitioner would not be able to file a reply on merits, [although all queries qua the notice issued
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 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 a breach of natural justice, emphasizing the need for a fair hearing and consideration of all relevant submissions.
A breach of natural justice occurs when an assessment order is finalized before the noticee's response deadline, invalidating the order.
Violation of principles of natural justice overrides the availability of an appellate remedy.
Violation of natural justice in administrative proceedings necessitates judicial intervention, and the availability of appeals does not negate this requirement.
The court found a breach of natural justice due to the respondent's failure to consider the petitioner's request for adjournment, resulting in the setting aside of the assessment order.
The failure to grant a personal hearing in assessment proceedings violates principles of natural justice, invalidating the assessment 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....
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