Case Law Details
ITC Limited Vs State of Tripura (Tripura High Court)
We cannot appreciate the stand of the department that even during the time when the Corona Virus was at its peak, the administrative and legal representatives of the assessee company must appear before the Assessing Officer physically for conducting the hearings. Across the country courts at different levels not only High Court and Supreme Court but several District Courts also have operated virtually for months on end disposing of large number of contested cases. In a given case if the Head Office of the assessee company is located outside the state, insistence on personal appearance would require several people to travel long distances exposing them as well as others to cross infections. There were times when severe restrictions on inter-state movements particularly originating from the states which were recording high number of Corona cases were imposed. Insisting on personal hearing would either expose the representatives to catching infection or force the Assessing Officer to adjourn the hearings resulting into delays.
In a given case, we will examine the provisions under the relevant statute more closely and will also take into account the view point of the administration in resisting such virtual hearings. In the present case, however, in the interest of justice we would permit such virtual hearing. This is so for the reason that the petitioner is a company whose Head Office is registered at Kolkata. Its representatives such as accountants and legal representatives would have to travel long distances to appear before the Assessing Officer and it is not certain that such hearing could be concluded in one day.
When we are quashing the very order of assessment on the ground of inadequate hearing, it is not necessary to examine the legality of the order passed by the Assessing Officer on rectification application.
In the result, impugned order dated 26.02.2021 is set aside. Resultantly, the order rejecting the petitioner’s application for rectification does not survive. The assessment proceedings are revived and restored to file of the Assessing Officer.
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