Case Law Details
Assotech Realty Private Limited Vs National E-Assessment Centre Delhi (Delhi High Court)
High Court held that use of the expression ‘may‘ in Section 144B(7)(viii) is not decisive. Where a discretion is conferred upon a quasi judicial authority whose decision has civil consequences, the word ‘may‘ which denotes discretion should be construed to mean a command. Consequently, the requirement of giving an assessee a reasonable opportunity of personal hearing is mandatory.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Present writ petition has been filed challenging the impugned assessment order dated 22nd April, 2021 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 for the assessment year 2018-19.
2. Learned counsel for the Petitioner states that the impugned assessment order has been passed without considering the reply furnished by the Petitioner on 09 th March, 2021 and without affording an opportunity of `Personal Hearing’ through virtual mode to the Petitioner, even though the Petitioner had requested for a virtual hearing in its reply dated 09th March, 2021. He states that the impugned order is in gross violation of the faceless scheme enshrined in Section 144B of the Act as well as the principles of natural justice, rendering the assessment to be non-est in terms of section 144B (9) of the Act.
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