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ANITA SUMANTH
Arun Excello Homes Pvt. Ltd. Represented by its Managing Director P. Suresh, Chennai – Appellant
Versus
Central Board of Direct Taxes, Represented by its Chairperson Department of Revenue – Ministry of Finance Government of India, New Delhi – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue aWrit of Certiorarified Mandamus, calling for the records on the file of the 2nd respondent in PAN:AAGCA6559H in passing the impugned order in ITBA/AST/S/143(3)/2020-21/1031404322(1) for the Assessment Year 2018-19 dated 11.03.2021 under Section 143(3) read with Section 143(3A) & 143(3B) of the Income Tax Act,1961 and quash the same as perverse, illegal and arbitrary and consequently direct the 2nd respondent to provide a reasonable opportunity of being heard.)
1. The challenge in this writ petition is to order of assessment dated 11.03.2021 in respect of assessment year 2018-19 passed in terms of notification dated 12.09.2019, that governed the conduct of assessments finalized during the period 12.09.2019 till 01.04.2021.
2. The main plank of challenge is the lack of opportunity provided to the assessee/petitioner prior to framing of the impugned assessment. Admittedly, the petitioner has been in receipt of show cause notice dated 22.03.2021, calling upon the assessee to file a reply through the registered e-filing account on or before 23:59 hours of 22.06.2021.
3. The Assessing Authority gr
The principle established is that the opportunity for personal hearing, as sought for by the assessee, should be provided by the assessing authority prior to finalizing the assessment.
The central legal point established in the judgment is that the word 'may' in a notification should be interpreted in context, and in this case, it was held to be mandatory, requiring the authority t....
Section 144B(7) mandates personal hearing if requested by the assessee, and failure to provide it invalidates the assessment order.
The failure to grant a personal hearing during assessments constitutes a violation of natural justice, mandating the setting aside of the impugned orders.
Technical glitches in e-hearing warrant remittal for fresh personal hearing opportunity under Income-Tax Act.
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 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 word 'may' in the e-assessment Scheme must be read as 'shall', making it mandatory for the authority to afford an effective opportunity of hearing prior to finalizing the assessment.
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