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DELHI HIGH COURT
SANJEEV SACHDEVA
Tarc Projects Limited – Appellant
Versus
North Delhi Municipal Corporation – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order. (Para 2) |
| 2. arguments regarding assessment and payment. (Para 3 , 4 , 5) |
| 3. respondent's willingness for reassessment. (Para 6 , 7) |
| 4. setting aside the original assessment order. (Para 8 , 9) |
| 5. final order and directions. (Para 10 , 11 , 12) |
JUDGMENT
Sanjeev Sachdeva, J. (ORAL)--The hearing was conducted through video conferencing.
2. Petitioner impugns assessment order dated 28.05.2021 and warrant of distress dated 24.06.2021, issued by the respondent attaching the bank account of the petitioner with HDFC Bank.
3. Learned senior counsel for the petitioner submits that by the impugned assessment order, the annual value has been determined at Rs.11,38,17,600/- pursuant to a show cause notice dated 07.04.2021.
4. Learned senior counsel submits that the petitioner could not appear pursuant to the show cause notice on 30.04.2021 for a hearing and file the requisite documents in view of the nationwide lockdown imposed.
5. Learned senior counsel further submits that without prejudice to the rights and contentions of the parties, petitioner has already issued a post dated cheque of Rs. 87,91,253/- towards payment of the arrears of pro
The necessity of a fair hearing is paramount, particularly when external circumstances, like a nationwide lockdown, impede a party's compliance with procedural requirements.
Procedural fairness requires that property tax assessments include a personal hearing and account for prior payments made by the taxpayer.
Property Tax - Assessment Order set aside - Matter is remitted to Deputy Assessor & Collector for fresh assessment - On remittance of said amount and retention of remaining attached amount, attachmen....
The assessing authority must consider submitted objections before amending the assessment list, ensuring compliance with statutory obligations and providing fair opportunity for hearing.
Taxation - Assessment - Impugned order is not sustainable as same has been passed contrary to sub-section (2) of Section 72.
Quash of Assessment – Demand notice - Order records to the contrary that no response has been received from the recorded owner with regard to the said notice.
Procedural fairness mandates that parties be given adequate notice and opportunity to respond before adverse administrative decisions are made.
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 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....
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