Case Law Details
Rati Ram Bambelwal Vs National Faceless Assessment Centre (Rajasthan High Court)
Having heard learned counsel for the parties and having perused the documents on record, the order of assessment suffers from violation of principles of natural justice. As noted in response to the notice issued by the Assessing Officer under Section 144 the petitioner had filed a response within time permitted. Perusal of the reply of the petitioner would show that he opposed the proposal for making any addition to his declared income. He also disputed the statements of persons on which the Assessing Officer wanted to rely upon. He asked for their cross-examination. It was open for the Assessing Officer to accept or to reject the stand of the petitioner including his request for cross-examination of the witnesses. However he could not have ignored the reply and proceeded to finalize the assessment as if there was no response from the petitioner whatsoever. Unfortunately this is what the Assessing Officer has done and in process caused injustice.
Only on this ground we are inclined to set aside the order of Ordinarily when against an order statutory appeal is available, the Court would be slow in interfering in a writ petition bypassing such appeal route. This is more so in fiscal matters. However when it comes to the clear cut case of breach of principles of natural justice and denial of fair hearing, this self-imposed restriction is not applied.
Under the circumstances the impugned order of assessment dated 15.09.2021 is set aside.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
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