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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Berry Developers and Infrastructure Pvt. Ltd. – Appellant
Versus
National E Assessment Centre – Respondent
| Table of Content |
|---|
| 1. inadequate opportunity due to lockdown. (Para 2 , 3) |
| 2. arguments on compliance with natural justice. (Para 4 , 6) |
| 3. violation of statutory mandates and natural justice. (Para 7 , 8) |
| 4. assessment order set aside and matter remanded. (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 27th April, 2021 passed under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as `Act') on the ground that it had been passed without giving Petitioner/assessee a meaningful opportunity of being heard.
3. Learned counsel for the Petitioner states that the Petitioner, vide the draft assessment order-cum-show cause notice dated 20th April 2021, was asked to file its response by 23rd April 2021. She emphasises that a complete lock down was imposed in Delhi from 19th April, 2021 and the due date for completion of Assessment was initially extended to 30th June, 2021 and further to 30th September. 2021. She also points out that the petitioner on 25th April 2021 had sought an adjournment as it couldn't prepare the response due to closure of i
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 ....
Assessment orders violated principles of natural justice due to lack of opportunity for the petitioner to be heard, warranting remand for fresh consideration.
Assessment orders must respect natural justice, providing parties an effective opportunity to respond, especially during extraordinary situations like a pandemic.
Violation of natural justice in administrative proceedings necessitates judicial intervention, and the availability of appeals does not negate this requirement.
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.
Assessments without proper prior notice and opportunity to be heard violate natural justice principles as mandated under Section 144B of the Income Tax Act.
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