Leric Reeches Vs ITO (Kerala High Court)
The Kerala High Court recently ruled on a case involving Leric Reeches vs Income Tax Officer (ITO), concerning an assessment order for the year 2016-17. The petitioner couldn’t attend a crucial video conferencing session due to a technical glitch. As a result, the High Court found a violation of principles of natural justice and set aside the assessment order.
The petitioner, represented by Mr. R. V. Easwar, contested the assessment order dated March 13, 2024, under Sections 147, 144, and 144B of the Income Tax Act, 1961. The crux of the argument centered on the denial of effective hearing, a fundamental aspect of natural justice. Despite attempts to participate via video conferencing, technical issues prevented the petitioner from joining the session.
Evidence presented, including a screenshot and email correspondence, substantiated the petitioner’s claim of technical failure. The court acknowledged the failure to provide an opportunity for effective hearing, a critical aspect of fair procedure. Mr. Christopher Abraham, representing the Revenue, did not contest the evidence presented.
In its judgment, the Kerala High Court emphasized the importance of adherence to principles of natural justice, enshrined under Article 14 of the Constitution of India. Recognizing the lack of effective hearing as a violation of these principles, the court set aside the assessment order. The case was remitted back to the second respondent with directions to provide a fresh link for the petitioner’s participation in the hearing.
