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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Devanshu Infin Limited – Appellant
Versus
National E-assessment Centre, Delhi – Respondent
| Table of Content |
|---|
| 1. petition challenges assessment order (Para 2) |
| 2. arguments regarding personal hearing (Para 3 , 4 , 5) |
| 3. court's observations on personal hearing requirement (Para 6) |
| 4. mandatory provision for personal hearings (Para 7 , 8) |
| 5. set aside order and remand for personal hearing (Para 9 , 10 , 11) |
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 29th April, 2021 passed under Section 144(3) read with Section 144B of the Income Tax Act (hereinafter referred to as the 'Act') for AY 2018-19.
3. Learned counsel for the petitioner states that respondent issued the Show Cause Notice dated 07th April, 2021 giving the petitioner a very short time to submit its reply i.e. by 09th April, 2021 at 23:59 hours. She states that the petitioner filed a request for adjournment dated 09th April, 2021 requesting time till 13th April, 2021 for filing the reply. She points out that on 13th April, 2021 the petitioner filed a detailed response and requested for personal hearing through video conferencing. She submits that without providing any personal hearing as categorica
Section 144B(7) mandates personal hearing if requested by the assessee, and failure to provide it invalidates the assessment order.
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.
Procedural fairness in tax assessment necessitates consideration of an assessee's request for a personal hearing under the Income Tax Act.
The failure to grant a personal hearing during assessments constitutes a violation of natural justice, mandating the setting aside of the impugned orders.
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 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 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 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 failure to provide a personal hearing under Section 144B leads to invalidation of the assessment order, emphasizing the revenue's obligation to consider such requests.
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....
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