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DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
Dinesh Kumar – Appellant
Versus
Income Tax Officer Ward-34 (1) New Delhi – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (ORAL):
CM No.55657/2022
1. Allowed, subject to just exceptions.
W.P.(C) 17459/2022 & CM No.55656/2022 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
2.1. Mr Sanjay Kumar accepts notice on behalf of the respondents/revenue.
3. In view of the order that we intend to pass, Mr Kumar says that a counter-affidavit need not be filed at this stage. Therefore, with the consent of the counsel for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself.
4. This writ petition is directed against the order dated 19.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961 [in short, "the Act"] and the consequent notice of even date, i.e., 19.07.2022, issued under Section 148 of the Act, concerning Assessment Year (AY) 2013-14.
5. Inter alia, one of the grievances of the petitioner is that despite having asked for a personal hearing, the Assessing Officer (AO) did not grant a hearing and proceeded to pass the impugned order in the matter.
5.1 Besides this, it is also the case of the petitioner that the income chargeabl
Failure to grant a personal hearing by the Assessing Officer violates principles of natural justice, necessitating the annulment of the assessment order.
A personal hearing is essential in tax assessment procedures to ensure administrative fairness; failure to provide one invalidates the assessment orders.
The Assessing Officer must provide adequate reasoning for reassessment actions and ensure compliance with natural justice principles.
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
Grant of personal hearing is a mandatory requirement under Section 144B(6)(vii) of the Income Tax Act, and failure to provide such a hearing can result in the setting aside of the assessment order.
The denial of personal hearing sought by the petitioner constituted a breach of principles of natural justice, leading to the setting aside of the order and notice.
The importance of factual accuracy in the Assessing Officer's assumptions and the requirement to grant a fair opportunity for a personal hearing influenced the court's decision.
Procedural fairness and consideration of petitioner's response in assessment proceedings under the Income Tax Act
The importance of timely assertion and the requirement for verification and personal hearing before passing an assessment order under the Income Tax Act.
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Seema Sangla [w. P. (c) 6062/2023] VS Principal Commissioner of Income Tax, - 2023 Supreme(Del) 3351](https://supremetoday-s3.b-cdn.net/Delhi_2.png)
Failure to grant a personal hearing to the petitioners in an income tax assessment case can lead to the setting aside of the assessment order and notices of demand.
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