Case Law Details
Rahul Biala Vs ITO (Delhi High Court)
Revenue states that since the matter was bounded by the limitation of time which got barred on 31st March, 2022, the proposed draft order along with show cause notice for proceedings was issued under Section 147 of the Act on 30th March, 2022 by providing opportunity for hearing fixed on or before 30th March, 2022 by 6.30 p.m.. However, due to paucity of time as stated above, the final assessment order in the case was passed only on 31st March, 2022 at 13:54:05 IST till the time the assessee has not objected/responded.
Court is of the view that time of eight hours to file reply to the show cause notice was neither reasonable nor effective, as within this short time, the Petitioner could not have supplied relevant information and documents to substantiate his case. Consequently, this Court is of the view that in the present case, there has been violation of the principle of natural justice.
Accordingly, the impugned order is set aside and the Petitioner is directed to file his response to the show cause notice dated 30th March, 2022 on or before 13th May, 2022. Revenue is directed to pass an assessment order within six weeks thereafter in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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