Case Law Details

Case Name : Anil Tambi S/o Shri Ganga Sharan Tambi Vs National E-Assessment Centre (Rajasthan High Court)
Appeal Number : D.B. Civil Writ Petition No. 2390/2022
Date of Judgement/Order : 23/02/2022
Related Assessment Year :

Anil Tambi S/o Shri Ganga Sharan Tambi Vs National E-Assessment Centre (Rajasthan High Court)

The petitioner-assessee has challenged an order of assessment dated 24.09.2021 passed by the income tax department through faceless assistance system. Though statutory appeal is available against the said order the petitioner has directly approached this Court in the writ petition on the ground that no effective opportunity of hearing was granted. Counsel for the petitioner submitted that the case requires oral arguments for which hearing through virtual conferencing was asked for and provided.

The department first conveyed the date and time for hearing on 10.06.2021 at 3.14 PM. Later on this was rescheduled to 2.54 PM on 05.08.2021. Once again through an e-mail dated 26.07.2021 a new time of 8.24 PM on 05.08.2021 was intimated to the petitioner. The petitioner therefore obviously tried to join the link at such time when no access was allowed. In the order of assessment the assessing officer has recorded that hearing was scheduled at 2.54 PM on 05.08.2021 when nobody remain present for the petitioner. Thus the petitioner was not heard at all.

Issue notice, returnable on 23.03.2022. By way of interim relief the impugned order of assessment is stayed.

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