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Petitioner allowed to challenge assessment order under Income Tax Act due to father's condition. The court allowed the petitioner to appear before the Assessing Officer to present his case regarding a challenge to an assessment order under the Income ...
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Petitioner allowed to challenge assessment order under Income Tax Act due to father's condition.
The court allowed the petitioner to appear before the Assessing Officer to present his case regarding a challenge to an assessment order under the Income Tax Act, 1961, based on humanitarian grounds due to his father's vegetative state following a road accident. The court set aside the impugned orders, directing the petitioner to appear with necessary materials for a fresh assessment order within six weeks, either virtually or physically. The Writ Petition was disposed of with no costs, and the connected Miscellaneous Petition was closed.
Issues: Challenge to assessment order under Income Tax Act, 1961 based on humanitarian grounds.
Analysis: The petitioner challenged an assessment order dated 08.12.2019 under the Income Tax Act, 1961, and a subsequent rectification order dated 21.07.2020. The petitioner's non-appearance was due to his father's traumatic brain injury from a road accident in March 2017, rendering him in a vegetative state. The petitioner requested another opportunity to appear before the Assessing Officer to make submissions. The court noted a two-year gap between the father's discharge and the assessment order. Despite no serious opposition from the respondents, the court, considering humanitarian aspects, allowed the petitioner to appear before the Assessing Officer to present his case. The transfer of files from one officer to another was not contested.
The court set aside the impugned orders and directed the petitioner to appear before the Assessing Officer with necessary materials on a specified date. The hearing was to be conducted either virtually or physically, as mutually convenient, following the relevant Standard Operating Procedures. The Assessing Officer was instructed to pass a fresh assessment order within six weeks from the first hearing. The Writ Petition was disposed of with no costs, and the connected Miscellaneous Petition was closed.
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