Court overturns order due to procedural violations and lack of hearing, remands for fresh decision. The Court found that the order and notices issued in the case were in violation of principles of natural justice and non-compliance with the procedure ...
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Court overturns order due to procedural violations and lack of hearing, remands for fresh decision.
The Court found that the order and notices issued in the case were in violation of principles of natural justice and non-compliance with the procedure under Section 144-B of the Act. Despite the petitioner's request for rescheduling the video conferencing and raising a grievance, the impugned order was issued without affording an opportunity of hearing. The Court allowed the petition, setting aside the order and notices, and remanded the matter back to the Assessing Officer for a fresh order after giving the petitioner an opportunity of hearing in accordance with the law.
Issues involved: The issues involved in this case are the violation of principles of natural justice and non-compliance with the procedure under Section 144-B of the Act.
Violation of Principles of Natural Justice: The petitioner sought the issuance of a writ in the nature of certiorari to quash the order and notices dated 24.03.2023, alleging that they were passed in violation of principles of natural justice. The petitioner's case was scheduled for 21.03.2023 through video conferencing (VC), but due to the non-availability of the petitioner's counsel, a request to reschedule the VC was submitted. However, the petitioner did not receive any response from respondent No. 1, and the e-submission facility in the petitioner's account was closed on 21.03.2023. Despite the petitioner raising a grievance, the impugned order and notices were issued without affording an opportunity of hearing.
Non-Compliance with Procedure under Section 144-B of the Act: In response to an order dated 12.04.2023, the respondents admitted that information regarding the request for a personal hearing was forwarded to the assessment unit on 21.03.2023. The Court, without delving into the merits of the case, allowed the petition, setting aside the impugned order and notices. The matter was remanded back to the Assessing Officer to pass a fresh order after giving the petitioner an opportunity of hearing in accordance with the law.
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