Assessment Order Overturned for 2013-14: Incorrect Email Notice & Insufficient Response Time Breached Natural Justice.

The HC set aside the assessment order for the Assessment Year 2013-14 due to a breach of natural justice, as notices were sent to an incorrect email address, and insufficient time was provided for the petitioner to respond. The court ruled that the petitioner must be given a minimum of seven days to reply to the show-cause notice and allowed two weeks for the petitioner to respond. The Assessing Officer was instructed to reopen the portal for submissions and issue a new assessment order after considering the petitioner's responses. The writ petition was disposed of, and the interlocutory application was closed.

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Issues:
The judgment concerns a writ petition challenging the assessment order for Assessment Year 2013-14, specifically focusing on the breach of principles of natural justice regarding the incorrect communication of notices to the petitioner's email address.

Details:
The petitioner's counsel argued that the notice dated 26.04.2023 and the show-cause notice dated 12.05.2023 were not sent to the correct email address registered with the revenue department, leading to a breach of natural justice principles. The notices were sent to an incorrect email address, causing a delay in the petitioner's awareness of the communication.

The petitioner was granted insufficient time to respond to the show-cause notice, with a deadline set until 17.05.2023 at 11:00 hours. The petitioner only became aware of the notices when the information was accessed on 25.05.2023, leading to a request for more time, which was not considered before the assessment order was passed.

The court, without delving into the factual accuracy of the incorrect email address claim, set aside the assessment order due to the failure to provide a minimum of seven days for the petitioner to respond to the show-cause notice. Citing a previous judgment, the court emphasized the importance of granting sufficient time for responses in such matters.

As a result, the assessment order dated 25.05.2023 was overturned, allowing the petitioner two weeks to respond to the notices. The Assessing Officer was directed to open the portal for filing responses, with the liberty to pass a fresh assessment order considering the petitioner's submissions within the specified timeframe.

The writ petition was disposed of in these terms, and the pending interlocutory application was closed, with parties instructed to comply with the digitally signed copy of the order.

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