Assessment Order passed without an opportunity of hearing is Violation of Natural Justice: Calcutta HC directs AO to Re-do the Proceedings

The Calcutta High Court, while disposing the writ petition filed by Bajrang Tea Manufacturing Company Private Limited, held that assessment orders passed without an opportunity of hearing to the petitioners can be considered as a clear violation of principle of natural justice.

Writ petition were filed by the parties challenging that Since in this case it representations/objections of the petitioners were not considered and disposed of before passing the aforesaid impugned assessment orders an no opportunity of hearing was given to the petitioners. The learned Advocate for petitioner submitted that the impugned assessment orders dated 22^ndMay, 2021under Sections 153C read with Section 144 of the IncomeTax Act, 1961 the ground that the aforesaid orders were passed withoutconsidering and disposing of the petitioners’objection/representation dated 23^rdApril, 2021.These orders were passed in violation of principle of natural justice by not giving any hearing to the petitioners and not disposing of the aforesaid objections/representations before passing the aforesaid impugned assessment orders.

The Single bench comprisingJustice Mr. Md. Nizamuddinheld that the department of revenue could not satisfy the court that before passing the aforesaid impugned assessment orders,petitioners were givenopportunities of hearing.

Without going to the merits of the assessment order it was set aside by the court affirming that the order is violated the basic natural justice principle. The court also directed the Assessing officer should proceed strictly in accordance with law while disposing of the aforesaid representations/objections of the petitioners.

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