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Tax Assessment Order Overturned for Ignoring Reply and Denying Hearing; Remanded for Reconsideration in 3 Months. The Court set aside the impugned assessment order under section 143(3) r.w.s.144B of the Income Tax Act, 1961, due to the respondent's failure to consider ...
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Tax Assessment Order Overturned for Ignoring Reply and Denying Hearing; Remanded for Reconsideration in 3 Months.
The Court set aside the impugned assessment order under section 143(3) r.w.s.144B of the Income Tax Act, 1961, due to the respondent's failure to consider the petitioner's reply and the lack of a personal hearing, which violated principles of natural justice. The matter was remitted back to the respondent for fresh consideration, with instructions to consider the petitioner's reply and provide a personal hearing before issuing a new assessment order within three months. No costs were awarded, and the connected miscellaneous petition was closed.
Issues: The assessment order passed under section 143(3) r.w.s.144B of the Income Tax Act, 1961 challenged for non-consideration of reply and lack of opportunity for personal hearing.
Analysis: The petitioner filed her return of income for the AY 2021-22 and was selected for scrutiny. A show cause notice was issued, and the petitioner replied within the specified time limit. However, the impugned order stated that no reply was filed, as it was reflected in the ITBA system after the assessment proposal was sent for approval. The petitioner argued that the order was passed without considering her reply and without providing a personal hearing, violating principles of natural justice.
Court's Decision: The Court considered the submissions and found that the respondent did not consider the petitioner's reply due to the delay in reflection in the ITBA system. The Court held that the impugned order was not sustainable as it did not consider the petitioner's reply and violated principles of natural justice by not providing a personal hearing. Consequently, the Court set aside the impugned order and remitted the matter back to the respondent for fresh consideration, directing them to consider the petitioner's reply and provide a personal hearing before passing the assessment order within three months. No costs were awarded, and the connected miscellaneous petition was closed.
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