Series of adjournments granted to assessee indicates that hearing opportunity was granted; assessment order valid

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  • Last Updated on 27 October, 2021

Section 144B of the Income-tax Act 1961 - Faceless assessment (Personal hearing)

Case Details: Unisource Hydro Carbon Services (P.) Ltd. v. Union of India - [2021] 131 175 (Calcutta)

Judiciary and Counsel Details

    • Md. Nizamuddin, J.
    • R.N. DuttaMs. Sutapa Roychowdhury and Abhijit Das, Advs. for the Petitioner. 
    • S.N. Dutta and Asok Bhowmik, Advs. for the Respondent.

Facts of the Case

Assessee filed the writ petition before the Calcutta High Court challenging the faceless assessment order on the alleged ground f violation of the principle of natural justice. The assessee contended that Assessing Officer (AO) didn’t grant adequate and effective opportunity of hearing to it. Since violation of natural justice is a jurisdictional error, AO had committed a jurisdictional error.
On the other hand, AO said that the assessee was granted ample opportunity to hear from time to time in the course of the assessment proceeding, which would appear from records being documents annexed to the Writ Petition.

High Court Held

The Calcutta High Court held that it was established from the record that a series of adjournments were granted on the prayer of the assessee from time to time. However, the assessee did not comply with many notices and, sometimes in response to some of the notices on some occasion, replied to the show-cause notice in detail and furnished material evidence and documents in support of its case before AO.
Considering the above fact, the assessee could not make out a case of any patent jurisdictional error or that the AO acted contrary to any specific provision of law in the course of the assessment proceeding.
Since sufficient opportunities of hearing were given to the assessee, there was no violation of principles of natural justice while passing assessment order by AO.

Case Review

List of Cases Referred to

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