Creative Poly Packs Pvt. Ltd Vs Assessment Unit (Calcutta High Court)
‘The writ petition challenged an assessment order dated March 20, 2025 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 for Assessment Year 2023-24.
The petitioner received a show cause notice dated March 04, 2025 proposing variations in assessment. As the petitioner could not file a reply within the specified time, an adjournment was sought and granted by notice dated March 08, 2025, fixing March 12, 2025 as the deadline for filing the reply. On March 12, 2025, the petitioner submitted its reply and specifically requested an opportunity of personal hearing. However, despite this request, the Assessing Officer passed the final assessment order on March 20, 2025 without granting any hearing.
The petitioner approached the High Court contending that the order was passed in violation of principles of natural justice, as the specific written request for personal hearing was ignored. It was argued that the petitioner should not be relegated to the statutory appellate forum in such circumstances and that the matter should be remitted to the Assessing Officer for fresh consideration after granting a hearing.
The Revenue submitted that a subsequent notice dated March 12, 2025 had indicated that if the petitioner wished to avail the opportunity of personal hearing, it was required to click the “seek video conferencing button” available against the show-cause notice. Since the petitioner did not follow the specified mode, the opportunity could not be granted.
