Vs

ASSESSING OFFICER INCOME TAX & ORS.

(2022) 113 CCH 0059 AllHC

The issue of violation of principles of natural justice has become the common factor in most of the income tax proceeding now.

Here is one more such case wherein impugned order has been passed by Revenue no. 1 in gross disobedience of order of Court in Writ Tax No. 510 of 2021, whereby, Revenues were directed that “on date fixed, objections may be decided either upon physical hearing or through virtual proceeding, through online mode.

The court held that, as per impugned order, a notice was issued by Revenue granting time to submit reply/objection up to 10.12.2021.

Assessee on very next day requested in writing before Revenue to afford opportunity of physical hearing in compliance of order of High Court.

Relevant portion of order of High Court was also referred in aforesaid application.

In impugned order, Assessing Authority specifically noted and quoted order of this Court dated 6.8.2021 and deliberately, without affording any opportunity of personal hearing either physical or virtual through online mode, passed impugned order.

Thus, prima facie, Revenue has deliberately disobeyed order of this Court and passed impugned order in breach of principles of natural justice.

For brief reasons noted above, Revenues are directed to file their personal affidavits showing cause that why impugned order has been passed by Revenue without affording any opportunity of hearing either physical or virtual through online mode, in defiance of order of court passed in Writ Tax No. 510 of 2021.

Since it has been admitted by Revenue no.1 that impugned order was passed in breach of direction of Court in Writ Tax No.510 of 2021 and principles of natural justice were not followed, so impugned order is set aside.