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Ramesh Chandra S/o Shri Ram Chandra – Appellant
Versus
National Faceless Assessment Centre, Income Tax Department, Ministry Of Finance, Inside Jawaharlal Nehru Stadium, New Delhi – Respondent
ORDER :
1. These two writ petitions involve identical questions of facts and law and hence the same are being decided by this common order.
2. The petitioners have approached this Court through these writ petitions for assailing the impugned proceedings under the Income Tax Act, whereby assessment made by the respondent authorities qua the petitioners were reopened and fresh final assessment orders dated 31.03.2022 (For assessment year 201314) (in D.B.C.W.P. No.6009/2022) and 24.03.2022 & 25.03.2022 (For assessment years 2016-17 and 2013-14 respectively) (in D.B.C.W.P. No.9307/2022) were passed allegedly without adhering to the principles of natural justice.
Facts in D.B.C.W.P. No.6009/2022
3. A notice under Section 148 of the Income Tax Act dated 31.03.2021 was issued by the respondent No.2-Income Tax Officer to the petitioner proposing to re-assess the income of the petitioner for the assessment year 2013-14. The petitioner filed reply dated 16.07.2021 to such notice claiming that there was no occasion to initiate the re-assessment proceedings. Another notice was issued to the petitioner by the respondent No.2 under Section 142 (1) of the Income Tax Act dated 23.11.2021 to show cause
Violation of principles of natural justice in assessment proceedings.
Assessment orders violated principles of natural justice due to lack of opportunity for the petitioner to be heard, warranting remand for fresh consideration.
The failure to provide a personal hearing constitutes a breach of natural justice, necessitating the quashing of the assessment order.
Assessment orders cannot be finalized without providing a reasonable opportunity for the affected parties to be heard, as mandated by principles of natural justice.
The impugned assessment order, passed without allowing the petitioner to respond within the given time frame and in light of technical glitches preventing the petitioner from filing objections, was n....
Violation of the principle of natural justice in the assessment process warrants setting aside the assessment order and remanding the matter for a decision in accordance with law.
A breach of natural justice occurs when an assessment order is finalized before the noticee's response deadline, invalidating the order.
The main legal point established in the judgment is the requirement to afford the petitioner reasonable opportunity of hearing before concluding the assessment, in accordance with principles of natur....
Assessment - Ground of violation of principle of natural justice-not giving adequate and effective opportunity of hearing not made out - series of adjournments were granted on the prayer of the petit....
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