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of <h1>Assessment Order Quashed for Breach of Natural Justice: Fresh Video Conference Hearing Ordered Under Income Tax Act, 1961</h1> The Gujarat HC quashed an assessment order under the Income Tax Act, 1961, due to a breach of natural justice, as the petitioner was not granted a video ... Validity of assessment order passed u/s 143(3) r.w.s. 144B - no opportunity of hearing through video conference - denial of principle of natural justice - HELD THAT:- It is not in dispute that there is no adherence to the principles of natural justice as there is no opportunity of personal hearing through video conference is provided to the petitioner before passing the impugned assessment order. Without entering into the merits of the matter, we quash and set aside the impugned assessment order passed u/s 143(3) r/w Section 144B of the Income Tax Act, and the matter is remanded back to the Assessing Officer to pass a fresh de novo order after providing fresh opportunity of hearing through video conference to the petitioner in accordance with law. The Gujarat High Court considered a petition challenging an assessment order passed under the Income Tax Act, 1961, where the petitioner alleged a breach of natural justice due to not being provided an opportunity for a video conference hearing. The issues presented and considered in the judgment are as follows:1. ISSUE PRESENTED:The core legal question considered by the Court was whether the failure to provide the petitioner with a hearing through video conference before passing the assessment order constituted a breach of the principles of natural justice.2. ISSUE-WISE DETAILED ANALYSIS:- Relevant legal framework and precedents: The Court relied on Article 227 of the Constitution of India and the Income Tax Act, 1961.- Court's interpretation and reasoning: The Court noted the lack of a video conference hearing for the petitioner, which amounted to a breach of natural justice.- Key evidence and findings: The Court considered the details provided in a table regarding the assessment order and the petitioner's request for a video conference hearing.- Application of law to facts: The Court determined that the failure to provide a video conference hearing violated natural justice principles.- Treatment of competing arguments: The petitioner argued for quashing the assessment order and remanding the matter for a fresh hearing, while the respondents suggested providing a video conference hearing upon remand.- Conclusions: The Court quashed the assessment order and remanded the matter to the Assessing Officer for a fresh hearing through video conference within twelve weeks.3. SIGNIFICANT HOLDINGS:The Court held that the failure to provide the petitioner with a video conference hearing before passing the assessment order breached the principles of natural justice. The core principle established was the importance of adhering to natural justice principles in administrative proceedings. The final determination was to quash the assessment order and remand the matter for a fresh hearing through video conference within a specified timeframe.In conclusion, the Gujarat High Court found in favor of the petitioner, emphasizing the significance of providing opportunities for hearings in accordance with natural justice principles.
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