Fairness and impartiality are the bedrock of our justice system, and it is essential that they are upheld at every stage of the process of Assessment : Pune ITAT
Hon’ble Pune ITAT ordered in favour of Assessee where principle of Natural Justice were not adhered. Such decisions are reminder of the fundamental importance of upholding the principle of natural justice in legal proceedings. Fairness and impartiality are the bedrock of our justice system, and it is essential that they are upheld at every stage of the process.
The case involved an assessment proceeding where the Assessee had received a show cause notice from the Assessing Officer, asking them to comply by 21.11.2019. However, the notice was received on the same day (i.e. 21.11.2019), making compliance impossible.
Evidence from the post office was presented to prove this fact, and the Hon’ble ITAT found that the Assessment order had been passed in violation of the principle of natural justice. As a result, the matter has been remanded to the Assessing Officer for Denovo assessment.
This case emphasizes the importance of procedural fairness in legal proceedings and upholding the rule of law.
The copy of the order is as under