2025 (5) TMI 1416

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....x<br>Honourable Mr Justice Krishnan Ramasamy For the Petitioner(s) : Mr.T.Banusekar For the Respondent(s) : Dr.B.Ramaswamy, Senior Standing Counsel ORDER The present Writ Petition is filed challenging the order dated 13.03.2025 passed by the first respondent, relating to the assessment year 2023-24, on the ground of violation of principles of natural justice. 2. Dr.B.Ramaswamy, learned Senior....

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....iling account on or before 04.12.2024 by 11.00 hours. Accordingly, the petitioner filed its reply on 04.12.2024 and also made a request for hearing through video conferencing in the Income Tax Portal. Thereafter, the first respondent issued an intimation on 09.12.2024, providing an opportunity of hearing through video conferencing by fixing the date as 30.12.2024 at 02.39 p.m. The petitioner&#39;s....

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....aid show cause notice and once again, made a request for video conferencing. However, without providing an opportunity of hearing through video conferencing, the present impugned order came to be passed by the first respondent on 13.03.2025, which results in violation of principles of natural justice and the same is liable to be set aside with a direction to provide an opportunity of hearing throu....

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....eply on or before 04.12.2024. Thereafter, on 09.12.2024, an intimation notice was issued to the petitioner by fixing the date of personal hearing through video conferencing on 30.12.2024 at 2.39 p.m. The petitioner was present at the time of video conferencing, however, none appeared on behalf of the respondents to hear the petitioner&#39;s case. In this regard, the petitioner sent detailed e-mail....