Case Law Details
Subodh Gupta Vs ACIT (Delhi High Court)
Introduction: In the case of Subodh Gupta vs ACIT, the Delhi High Court has rendered a significant decision concerning Assessment Years 2015-16 and 2016-17. The petitioner, Subodh Gupta, raised concerns about a breach of principles of natural justice in the assessment process. This article delves into the details of the court’s order, highlighting the grounds of contention, the court’s observations, and the implications of setting aside the assessment orders.
Detailed Analysis:
1. Breach of Natural Justice: The petitioner, represented by Dr. Rakesh Gupta, contended that the assessment orders dated 30.05.2023 and 31.05.2023 were challenged on the grounds of a breach of principles of natural justice. The dispute arose from two separate show cause notices issued on 11.05.2023, proposing a variation of income. The petitioner specifically raised concerns about the disruption in the video conference hearing, leading to an ineffective interaction.
2. Court’s Observations on Disruption: The court, in its order, noted the petitioner’s assertion that the hearing on 24.05.2023 was disrupted due to the absence of audio during the video conference. This led to a situation where the petitioner could not effectively communicate or participate in the proceedings. The court directed Mr. Shlok Chandra, learned senior standing counsel, to ascertain the accuracy of the petitioner’s claims from the Assessing Officer (AO).
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