2023 (7) TMI 1377 - HC - Income Tax

SCN directed to an incorrect email address - HELD THAT - The e-mail address to which the SCN was directed is [email protected] . According to the petitioner, the correct e-mail address is [email protected] . The petitioner claims, that even in the return of income filed by her, the same e-mail address is given i.e., [email protected] . Consequently, the submission is that the petitioner had no opportunity to respond to the SCN, and therefore seek a personal hearing in the matter. As revenue, says that on merits, there is a lot to be said, though that stage will arise, once a response is filed. In view of the above, according to us, the best way forward would be to set aside the impugned assessment order, and grant an opportunity to the petitioner to file a response to the SCN.

Summary

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.