Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 551 - HC - Income TaxValidity of Faceless Assessment Order - breach of principles of natural justice - request for personal hearing denied - HELD THAT:- As in response to the show cause notice dated 22.04.2021, the petitioner had on 23.04.2021 sought an opportunity for grant of personal hearing. Despite receipt of this request by the respondent no.3, the impugned order has been passed after a period of almost two months but without granting any such opportunity. The impugned order does not indicate the reason for not granting such opportunity despite request for the same having been made within time and received by the respondent no.3. We find from the facts of the present case that failure to grant such opportunity to the petitioner has definitely caused prejudice to the petitioner. On the ground that the principles of natural justice have been violated, the impugned order of assessment is liable to be set aside. Accordingly for the aforesaid reasons, the assessment order dated 19.06.2021 is set aside. Considering the facts of the present case, the respondent no.3 shall grant an opportunity of personal hearing to the petitioner through video conferencing before it proceeds further in terms of the show cause notice.
|