Kerala HC Quashes Income Tax Assessment order Sans Natural Justice

V.G. Suresh Vs DCIT (Kerala High Court)

Introduction: In a recent legal development, the Kerala High Court delivered a noteworthy judgment in the case of V.G. Suresh vs. DCIT. The petitioner challenged orders by the Commissioner of Income Tax (appeals) for assessment years 2011-12 to 2015-16, citing a violation of the principle of natural justice.

Detailed Analysis:

1. Grounds for Challenge: The crux of the petitioner’s argument lies in the violation of natural justice. The petitioner received hearing notices for 10.10.2023 and 19.10.2023, responded, and sought adjournment. However, the appellate authority proceeded ex parte, ignoring the petitioner’s plea. The petitioner asserts readiness to appear before the authority without seeking adjournment.

2. Court’s Observation: The court, considering the submissions, acknowledges a partial breach of natural justice. Consequently, the writ petitions are allowed, and the impugned appellate orders are set aside. The cases are remitted back to the Commissioner of Income Tax (appeals) for a fresh decision.

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