Скачать или смотреть Violation of Natural Justice due to Insufficient Time

Income Tax Case Law

Subject: Violation of Natural Justice due to Insufficient Time
Dated: 19-08-2023
Parties: Shree Ganesh Intermediary (P.) Ltd. v. National Faceless Assessment Centre
Citation: R/SPECIAL CIVIL APPLICATION NO. 16260 OF 2021
Court: HIGH COURT OF GUJARAT

00:13 Facts of the Case 📑

The petitioner received a show cause notice-cum-draft assessment order with less than five hours to file a reply. The petitioner argued that this violated the principles of natural justice. The petitioner contended that the show cause notice-cum-draft assessment order was not issued to them, similar to a previous case where the court held it to be a mandatory requirement for faceless assessment.
The petitioner raised objections similar to those in another case where the court emphasized the importance of considering the details and information provided by the assessee. The petitioner argued that the assessment order was a mechanical reproduction of the draft assessment order and failed to consider their submissions.

01:15 Court's Decision 🏛️

The court held that the respondent had failed to grant a reasonable opportunity of hearing to the petitioner, constituting a gross violation of principles of natural justice. The court distinguished a previous case where a show cause notice-cum-draft assessment order was not issued, as in the present case, the notice was indeed issued to the petitioner.
The court referred to another case where it was emphasized that the assessment order should not be a mechanical exercise and should consider the details and information provided by the assessee.
The court noted that in a similar case, where a show-cause notice was issued with a short time frame for response, the court held that it deprived the petitioner of a reasonable opportunity of being heard.
As a result, the court quashed the assessment order and remitted the matter to the Assessing Officer to allow the petitioner a meaningful opportunity to be heard based on their detailed submissions.


If you are looking to grow your Tax Practice, then visit our website -https://practiceguru.pro/index.php

Download OneClick Branding App - Google Playstore - https://practiceguru.page.link/onecli...


Apple Appstore - https://apps.apple.com/in/app/oneclic...

WhatsApp us 913 666 73 25

PracticeGuru Posters are used by more than 2000 Tax professionals all over India and Sales Academy course is taken by 600 Tax professionals.