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2023 (11) TMI 348 - HC - Income TaxValidity of assessment u/s 144B - request for adjournment and VC ignored - without giving reasonable opportunity - violative of principles of natural justice - HELD THAT:- The screen shots pellucidly depict that the request for adjournment and VC are made through the official web portal of the respondent. Therefore, it shall be deemed that the respondents have received the request for adjournment and VC sought for by the petitioner through her e-mail. Except denying the submission of the response by the petitioner by 07.03.2023, the respondent did not produce any cogent material to show that no such e-mail requests were made by the petitioner. Therefore, we believe the e-mail communication made by the petitioner seeking adjournment on medical grounds. The respondent neither granted time as sought for by the petitioner nor sent any refusal communication in time to the petitioner so as to enable her to submit her case on the date fixed by the respondents. Respondent passed the impugned order on 21.03.2023. The conspicuous silence of the respondents and passing of the impugned assessment order resulted in violation of principles of natural justice to the petitioner, inasmuch as, the respondents passed the impugned assessment order without giving fair opportunity to the petitioner to submit her case on the points raised by the respondents. Therefore, impugned order deserves to be set aside. It is trite law that availability of efficacious alternative remedy is not a bar for a constitutional Court to exercise its plenary jurisdiction under Article 226 of the Constitution of India when the concerned public authority passes an order in utter disdain to the principles of natural justice. WP allowed setting aside the impugned assessment order with a direction to the respondents to grant sufficient time to the petitioner to submit her detailed explanation along with relevant documents relied upon by her and thereupon the respondents shall afford an opportunity of hearing to petitioner through VC and pass an appropriate order in accordance with governing law and rules expeditiously.
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