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SAUMITRA DAYAL SINGH, DONADI RAMESH
Satish Kumar Bansal Huf – Appellant
Versus
National Faceless Assessment Centre Nafac – Respondent
JUDGMENT
Heard Sri. Shubham Agarwal, learned counsel for the petitioner and Sri. Manu Ghildyal, learned counsel for the revenue.
2. Present petition has been filed to challenge the ex parte assessment order dated 23.03.2024 passed in the case of the petitioner under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') for A.Y. 2022-23.
3. At the outset, objection has been raised as to existence of statutory alternative remedy of appeal. That has been met by learned counsel for the petitioner on the strength of his submission that ex parte assessment order has been passed practically without allowing for any opportunity of hearing to the petitioner less so reasonable opportunity of hearing. Neither the petitioner was given enough time to furnish its written reply to the shown-cause notice dated 11.03.2024 nor it was granted any real opportunity to be heard during assessment proceedings. The first notice for assessment was issued to the petitioner through e-mail mode on 11.03.2024 fixing the date 15.03.2024. In view of short time granted, the petitioner could not appear on the date fixed. However, he moved an adjournment application
The court established that personal hearing is a mandatory requirement in assessment proceedings under the Income Tax Act, ensuring adherence to principles of natural justice.
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 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.
Ex parte GST assessment set aside for violation of natural justice; fresh order after hearing required.
The central legal point established in the judgment is the mandatory nature of affording a personal hearing in case of a proposed variation in the assessment order, as provided in Section 144B(7) of ....
The obligation of the revenue to consider the request for a personal hearing and the absence of framed standards, procedures, and processes for dealing with such requests.
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.
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