Case Law Details
Dhour Jamua Samabay Krishi Unnayan Samity Limited Vs National Faceless Assessment Center (Calcutta High Court)
In a recent case, Dhour Jamua Samabay Krishi Unnayan Samity Limited Vs National Faceless Assessment Center, the Calcutta High Court set aside a tax assessment order on the grounds of a violation of the principle of natural justice. The petitioner couldn’t file their objection to a show-cause notice on time due to a technical glitch in the Income Tax Portal.
The case was primarily centered around the petitioner’s inability to file a response to the show-cause notice due to a technical snag in the Income Tax Department’s portal. Despite the technological impediment, the petitioner emailed their objection and supporting documents to the department’s official email address. However, the petitioner’s objection was not considered before the passing of the impugned assessment order, leading to allegations of a violation of the principle of natural justice.
The court ruled that there was no clear denial from the respondent about the alleged technical glitch on the date and time prescribed for filing the objection. As a result, the court concluded that this omission constituted a violation of the principle of natural justice. Consequently, the court set aside the impugned order and remanded the matter back to the assessing officer.
This ruling by the Calcutta High Court underlines the importance of the principle of natural justice and the necessity for technological robustness in public systems, especially those dealing with matters as critical as tax assessments. It also highlights the role of the judiciary in ensuring that the principles of justice are not compromised due to technical hitches.
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