Case Law Details
Chandubhai Dhanabhai Vaghela Vs National Faceless Assessment Centre (Gujarat High Court)
HC held that Once there is a request for personal hearing and as the law provides for availing the opportunity of personal hearing, this unilateral decision on the part of the assessing officer without availing opportunity of hearing is contrary to Section 144B (9) of the Income-Tax Act, 1961 and hence, the petition is allowed quashing and setting aside the order of assessment. The officer concerned shall take up the matter from the stage where the request was made for availing the opportunity of hearing. Let within two weeks the request be made on the part of the petitioner which shall be responded by the officer concerned within two weeks.The entire process of adjudicating the matter shall be completed within twelve weeks period.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1. The petitioner is before this Court seeking to challenge and question the action of the respondent authority of passing the order of assessment without availing an opportunity of hearing.
2. The petitioner is an individual who is aggrieved by non- availment of opportunity of hearing though he had requested for the hearing through video conference. In answer to the show cause notice, a request was made for giving an opportunity of personal hearing through video conference before taking any adverse inference.
3. This Court after issuing notice, the respondent appeared and filed affidavit-in-reply, where it has not disputed that opportunity of hearing has not been granted through video conference as had been asked for. It has dealt with the matter on merit. The order passed by the assessing officer which is impugned in the present petition in last but one paragraph has categorically stated that “there is no new submission which needs to be examined and hence, the VC is not necessary to keep the same issue which is already dealt with”.
4. This is a clear and unequivocal breach of principles of natural justice. It is not for the assessing officer to decide whether the video conference is necessary or not. Once there is a request for personal hearing and as the law provides for availing the opportunity of personal hearing, this unilateral decision on the part of the assessing officer without availing opportunity of hearing is contrary to Section 144B (9) of the Income-Tax Act, 1961 and hence, the petition is allowed quashing and setting aside the order of assessment. The officer concerned shall take up the matter from the stage where the request was made for availing the opportunity of hearing. Let within two weeks the request be made on the part of the petitioner which shall be responded by the officer concerned within two weeks.The entire process of adjudicating the matter shall be completed within twelve weeks period.
5. This disposal shall not come in the way of the either side. It is made clear that this Court has not entered into the merit of the matter. The matter shall be decided accordingly.
