2022 (3) TMI 1637 - HC - Income Tax

Validity of assessment order u/s 143(3)/143(3A) 143(3B) on the ground of violation of principle of natural justice and that the impugned assessment order is non-speaking order - HELD THAT -Learned advocate appearing for the respondents was given opportunity to produce the records/documents to show that any opportunity of personal hearing was given to the petitioner which the respondents failed. On perusal of the impugned assessment order find the same is non-speaking also. Though this Court is very reluctant to entertain any writ petition against any assessment order which is an appeallable order but in view of patent violation of principles natural justice and assessment order being non-speaking am inclined to entertain this writ petition. Considering the submission of the parties this writ petition is disposed of by setting aside the aforesaid impugned assessment order dated 26th March 2021 with the direction upon the respondents/assessing officer concerned to pass the assessment order afresh in accordance with law after giving an opportunity of personal hearing to the petitioner within 12 weeks from the date of communication of this order.

Summary

In the case before the Calcutta High Court, presided over by Justice Md. Nizamuddin, the petitioner challenged an assessment order dated 26th March 2021, issued under Sections 143(3)/143(3A) & 143(3B) of the Income Tax Act, 1961, for the Assessment Year 2018-19. The petitioner argued that the order violated the principles of natural justice and was a "non-speaking order." The petitioner had responded to a show-cause notice by objecting to the draft assessment and requesting a personal hearing if their proposed modifications were not accepted. However, the assessing officer issued the final assessment order without granting a personal hearing.The court noted that the respondents failed to provide evidence that a personal hearing opportunity was given. Despite the general reluctance to entertain writ petitions against appealable assessment orders, the court found a "patent violation of principles of natural justice" and the order being non-speaking justified intervention. Consequently, the court set aside the impugned assessment order and directed the assessing officer to pass a new assessment order after providing the petitioner with a personal hearing within 12 weeks. The petitioner is to be informed of the necessary formalities to avail this hearing. The writ petition WPA No.9865 of 2021 was thus disposed of with these directions.