Assessment Order Overturned Due to Breach of Natural Justice: Incorrect Email Notification Denied Response Opportunity.

The HC identified a breach of natural justice as a show-cause notice was sent to an incorrect email, denying the petitioner a chance to respond. The assessment order was set aside, granting the petitioner four weeks to respond. The AO must facilitate response submission and schedule a hearing. Demand and penalty notices were annulled. The AO was directed to issue a speaking order to the petitioner, resolving the writ petition. Parties were instructed to act on the digitally signed order.

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Issues involved: Breach of principles of natural justice due to incorrect email address in show-cause notice.

Summary:
The High Court, in a case concerning a show-cause notice for income variation, noted a breach of natural justice as the notice was sent to an incorrect email address. The petitioner, not having the opportunity to respond, sought a personal hearing. The respondent agreed that there were merits to be discussed post a response. Consequently, the Court set aside the assessment order, granting the petitioner four weeks to file a response to the show-cause notice. The Assessing Officer would facilitate the response upload and schedule a hearing. The demand and penalty notices were also set aside. The Court directed the AO to issue a speaking order to be served on the petitioner, disposing of the writ petition accordingly. Parties were instructed to act upon the digitally signed copy of the order.

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