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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Lemon Tree Hotels Limited – Appellant
Versus
National Faceless Assessment Centre Delhi – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order under income tax act. (Para 2) |
| 2. right to personal hearing under section 144b. (Para 3 , 4) |
| 3. respondent's consent to set aside order. (Para 5) |
| 4. remand for due procedure and reasoned order. (Para 6) |
| 5. order to be communicated and published. (Para 7) |
JUDGMENT
Manmohan, J. (Oral)--The petition has been heard by way of video conferencing.
2. Present writ petition has been filed challenging the impugned assessment order, notice of demand and notice for initiation of penalty proceedings dated 22nd April 2021, issued under Section 143(3) read with Section 144B, Section 156 and Section 274 read with Section 270A of the Income Tax Act, 1961 [the Act] for the assessment year [AY] 2018-2019.
3. Learned counsel for the Petitioner states that the impugned Assessment order has been passed in breach of the principles of natural justice. He states that since the matter was complex in terms of facts and law, a request for personal hearing was made to respondent No. 1, via its designated e-portal, on 27th March 2021.
4. He contends that Respondent no.1 had an obligation to grant a personal hearing to the petitioner in terms of Section 144B(7)(v
The failure to grant a personal hearing in complex assessments violates principles of natural justice as mandated by the Income Tax Act.
The main legal point established in the judgment is that the principles of natural justice, including the right to a personal hearing, must be adhered to in the assessment proceedings under the Incom....
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 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 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....
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 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 provide a personal hearing as required under Section 144B of the Income Tax Act violates principles of natural justice, rendering the assessment order invalid.
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 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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