2022 (1) TMI 1104 - HC - Income Tax

Denial of natural justice - violation of proviso to Section 270 AA(4) of the Income Tax Act by not giving opportunity of hearing without considering the petitioner s aforesaid application - HELD THAT - As respondents/income tax authority could not satisfy this Court about fulfillment of the criteria/mandatory condition of affording opportunity of hearing to the petitioner/assessee before rejecting the application of the petitioner under Section 270AA of the Act. Considering the materials on record and submission of the parties, there is no use of keeping the writ petition pending and interest of justice will be sub-served if the impugned order dated 8th June, 2020 is set aside and directing the respondents/ assessing officer concerned to pass a fresh order by affording effective opportunity of hearing to the petitioner as per proviso to Section 270 AA(4) of the Income Tax Act, 1961.

Summary

The Calcutta High Court set aside the impugned order dated 8th June, 2021, rejecting the petitioner's application under Section 270AA for Assessment Year 2017-18. The court directed the assessing officer to pass a fresh order after affording the petitioner an opportunity of hearing as per the proviso to Section 270AA(4) of the Income Tax Act. (Case Citation: 2022 (1) TMI 1104 - Calcutta High Court)