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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Ramprastha Buildwell Private Limited – Appellant
Versus
National E-Assessment Centre, Delhi – Respondent
| Table of Content |
|---|
| 1. challenges to assessment orders under tax law. (Para 2) |
| 2. violation of natural justice due to lockdown. (Para 3 , 4) |
| 3. failure to provide meaningful opportunity to respond. (Para 7) |
| 4. assessment orders set aside and remand. (Para 8) |
| 5. disposal of writ petition and order communication. (Para 9 , 10) |
JUDGMENT
Manmohan, J. (Oral)--The petitions have been heard by way of video conferencing.
2. Present writ petitions have been filed challenging the Assessment Orders dated 26th stndrdth April 2021 and 27th April 2021 in W.P. (C) 8282/2021 and W.P. (C) 8280/2021 respectively, passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 for AY 2018-19. Petitioners also seek direction to Respondent No. 1 to grant an opportunity to the petitioners for filing objections against the show cause notices dated 21 April, 2021 and 22 April, 2021 in W.P. (C) 8282/2021 and W.P.(C) 8280/2021 respectively.
3. Learned counsel for the Petitioners contends that the impugned Assessment orders have been passed without granting an opportunity of filing objections against the notices cum draft assessment orders as the state of Delhi was under lockdown due to the second
Assessment orders must respect natural justice, providing parties an effective opportunity to respond, especially during extraordinary situations like a pandemic.
The court ruled that a valid assessment order under the Income Tax Act requires adherence to statutory procedures, including compliance with natural justice, particularly when external circumstances ....
Violation of natural justice in administrative proceedings necessitates judicial intervention, and the availability of appeals does not negate this requirement.
Assessment orders violated principles of natural justice due to lack of opportunity for the petitioner to be heard, warranting remand for fresh consideration.
The court affirmed that a violation of natural justice occurs if a party cannot respond due to circumstances beyond their control, allowing writ intervention despite alternative remedies.
Violation of principles of natural justice overrides the availability of an appellate remedy.
The central legal point established in the judgment is that the Covid-19 pandemic and its impact on the petitioner's ability to respond constituted a violation of the principle of natural justice. Ad....
An assessment order issued without observing procedural fairness and without providing adequate opportunity for compliance violates principles of natural justice.
The failure to grant a personal hearing during assessments constitutes a violation of natural justice, mandating the setting aside of the impugned orders.
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