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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Umkal Healthcare Pvt. Ltd. – Appellant
Versus
National Faceless Assessment Centre – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order based on jurisdiction. (Para 2) |
| 2. claim of violation of natural justice rights. (Para 3 , 4) |
| 3. interpretation of statutory provisions regarding personal hearings. (Para 5 , 6) |
| 4. obligation to grant personal hearing when requested. (Para 7 , 8) |
| 5. setting aside of assessment order due to procedural violations. (Para 9 , 10) |
JUDGMENT
Manmohan, J. (Oral)--The petition has been heard by way of video conferencing.
2. Present writ petition has been filed challenging the Assessment Order dated 09th June 2021 passed by the Respondents under Section 143(3) read with Section 144B of the Act for Assessment Year [AY] 2018-19 as well as notice of demand issued under Section 156 of the Act and all proceedings initiated pursuant thereto.
3. Learned counsel for the Petitioner states that the impugned order dated 09th June 2021 passed under Section 143(3) read with Section 144B of the Act, for the assessment year 2018-19 is without jurisdiction, arbitrary, illegal and deserves to be quashed. He states that the impugned order dated 09th June 2021 was passed without affording personal hearing, even when, specifically requested by the Petitioner and h
The court held that failure to grant a personal hearing, when requested, violates principles of natural justice, rendering the assessment order invalid under Section 144B.
Failure to grant an opportunity of personal hearing as required under Section 144B(7) constitutes a violation of the principles of natural justice and the mandatory procedure under the Faceless Asses....
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....
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 ruled that the failure to provide a personal hearing upon request in the faceless assessment process violated principles of natural justice, rendering the assessment order invalid.
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....
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 failure to grant a personal hearing during assessments constitutes a violation of natural justice, mandating the setting aside of the impugned orders.
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....
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.
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