Creative Poly Packs Pvt. Ltd. Vs Assessment Unit (Calcutta High Court)
Calcutta HC order Whether failure to click the seek video conferencing button on the IT portal disentitles an assessee from personal hearing
Sub: Whether failure to click the “seek video conferencing” button on the income-tax portal disentitles an assessee from personal hearing and Whether passing assessment order without granting personal hearing (despite written request) violates principles of natural justice?
The issue in this case was related to Assessment order dated 20 March 2025 passed under Section 143(3) r/w Section 144B for AY 2023–24 where the assessee had specifically requested personal hearing in response to the Show cause notice issued on 04 March 2025. Despite such request, assessment order was passed without granting such hearing.
A writ petition was filed against the assessment order dated 20.03.2025 under Section 143(3) read with Section 144B of the Income Tax Act, 1961.
Revenues Argument:
The Revenue’s defence was that the Assessee did not click the “seek video conferencing” button provided in the portal as was required to and was written also in the show Cause notice and therefore, hearing could not be granted.
Assessee’s Arguments:
The assessee submitted that notwithstanding that seek video conferencing button was not pressed, there was Specific written request for personal hearing and Technical non-compliance of clicking portal button cannot override substantive right. It relied upon judgments of Delhi, Madras, and Allahabad High Courts holding similarly.
