Case Law Details
Bay-Forge Private Limited Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer (Madras High Court)
The case of Bay-Forge Private Limited versus ACIT, adjudicated by the Madras High Court, delves into the contentious issue of the denial of a hearing opportunity due to the failure of the assessee to click on the appropriate button. This article provides a comprehensive analysis of the judgment and its implications.
The crux of the matter lies in the refusal of the assessing officer to grant a personal hearing despite the petitioner’s explicit request and difficulty in availing a virtual hearing through video conference. The petitioner diligently responded to the show cause notice and submitted relevant information/documents, followed by a request for a virtual hearing via “NaFAC.” However, technical glitches with the web portal obstructed the application process.
Despite the petitioner’s repeated attempts to convey the issue and request for a hearing, the assessing officer insisted on the activation of the “Assessee Request” button and filling the box for video conference agenda. This rigid stance disregarded the petitioner’s genuine efforts and the essence of the request for a hearing, as emphasized by the petitioner’s submissions and the precedence cited.
The learned counsel for the petitioner argued persuasively, highlighting similar instances where the court mandated the extension of a hearing opportunity despite procedural lapses. The court, echoing this sentiment, set aside the assessment order, emphasizing the importance of affording the petitioner a reasonable opportunity and personal hearing through video conference.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
