{"id":267364,"date":"2022-05-25T13:00:15","date_gmt":"2022-05-25T07:30:15","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=267364"},"modified":"2022-05-25T12:02:58","modified_gmt":"2022-05-25T06:32:58","slug":"not-providing-an-opportunity-to-file-a-reply-to-the-show-cause-notice-violation-of-principle-of-natural-justice","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/25\/not-providing-an-opportunity-to-file-a-reply-to-the-show-cause-notice-violation-of-principle-of-natural-justice\/","title":{"rendered":"Cal HC | Not providing an opportunity to file a reply to the show-cause notice violation of principle of natural justice; Case remanded back to the Assessing Officer for fresh assessment"},"content":{"rendered":"

Calcutta High Court:<\/strong> Md. Nizamuddin, J. allowed a petition which was filed challenging the impugned assessment order under Section 147 read with Section 144B of the Income Tax Act, 1961 relating to assessment year 2013-2014 on the ground of violation of principle of natural justice by not providing the petitioner with an opportunity to file reply to the show-cause-notice.<\/p>\n

The show cause notice asked the petitioner to give his reply\/show-cause-notice to the proposed draft assesment through Department\u2019s Register e-filing account by 23:17:59 hours IST of 30-03-2022, on the ground that before expiry of such time granted to file such reply\/objection to the aforesaid showcause- notice\/draft assessment. Respondent\/Assessing Officer passed the impugned assessment order on 30-03-2022 at 15:17:08 IST and it is the specific case of the petitioner that the petitioner could not file reply or objection to the aforesaid show-cause-notice due to technical glitches in the portal of the Department.<\/p>\n

The Court was of the view that the impugned assessment order which had been passed before the expiry of the time granted by the Assessing Officer to the petitioner to file reply to the aforesasid show- cause-notice relating to the draft assessment in question and further in view of the technical glitches in the portal of the Department by which petitioner could not file his aforesaid objection.<\/p>\n

The Court found that the impugned assessment order is not sustainable in law and the same was set aside and the case was remanded back to the Assessing Officer concerned to pass a fresh assessment order in accordance with law after giving an opportunity to the petitioner to file reply to the aforesaid show-cause-notice which shall be filed by the petitioner within seven days from date and shall pass a reasoned and speaking order and by observing principle of natural justice.[Bhadrish Jayantilal Sheth v. Income Tax Officer, WPA 8232 of 2022, decided on 17-05-2022]<\/p>\n

\n

Mr Avra Majumder, Sk. Md. Bilwal Hossain : For the Petitioner.<\/p>\n

Mr Om Narayan Rai :\u00a0 For the Respondents<\/p>\n

\n

Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"

Calcutta High Court: Md. Nizamuddin, J. allowed a petition which was filed challenging the impugned assessment order under Section 147 read with <\/p>\n","protected":false},"author":67011,"featured_media":52131,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[2513,2592,29785,42834,42768,2805,18281],"class_list":["post-267364","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-Calcutta_High_Court","tag-Income_Tax","tag-law","tag-legal-news","tag-legal-updates","tag-natural_justice","tag-show-cause-notice"],"yoast_head":"\nCal HC | Not providing an opportunity to file a reply to the show-cause notice violation of principle of natural justice; Case remanded back to the Assessing Officer for fresh assessment | SCC Times<\/title>\n<meta name=\"description\" content=\"Not providing an opportunity to file a reply to the show-cause notice violation of principle of natural justice\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/25\/not-providing-an-opportunity-to-file-a-reply-to-the-show-cause-notice-violation-of-principle-of-natural-justice\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cal HC | Not providing an opportunity to file a reply to the show-cause notice violation of principle of natural justice; 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HC answers","author":"Bhumika Indulia","date":"August 5, 2021","format":false,"excerpt":"Delhi High Court: The Division Bench of Manmohan and Navin Chawla, JJ., noted the mandatory condition provided under Section 144B (7) of Income Tax Act, 1961. Present petition challenged the Assessment order, notice of demand and notice of penalty passed under Section 143(3) read with Section 144B, Section 156 and\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":318128,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/22\/no-standing-on-technicalities-of-non-receipt-of-notice-calcutta-high-court-grants-opportunity-to-show-cause-scc-times\/","url_meta":{"origin":267364,"position":4},"title":"\u201cAlleged non-receipt of notice warrants another opportunity\u201d; Calcutta High Court grants Assessee opportunity to show-cause despite failure to respond","author":"Ritu","date":"March 22, 2024","format":false,"excerpt":"Calcutta High Court explicitly stated that if the appellant failed to comply with the court\u2019s directive, the benefit of the order would not apply, and the appeal would be dismissed without further reference to the court.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Calcutta High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":299622,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/08\/18\/allahabad-high-court-imposes-10000-cost-cit-violation-principles-of-natural-justice\/","url_meta":{"origin":267364,"position":5},"title":"Allahabad High Court imposes Rs. 10, 000 cost on CIT for passing order in violation of principles of natural justice","author":"Apoorva","date":"August 18, 2023","format":false,"excerpt":"Allahabad High Court has said that notice under Section 263 was prepared and uploaded on 28-03-2022 and the same was received on the fixed date and the impugned order dated 31-03-2022 has been passed in gross violation of the principles of natural justice.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"allahabad high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/allahabad-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/allahabad-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/allahabad-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/allahabad-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/267364","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=267364"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/267364\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/52131"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=267364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=267364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=267364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}