The Delhi High Court set aside the assessment order as the hearing before the Commissioner of Income Tax (Appeal) (CIT(A)) got disrupted as audio was absent during the video conference.
Dr Rakesh Gupta, the counsel, who appeared on behalf of the petitioner, Subodh Gupta stated that in the above-captioned writ petitions, the petitioner has approached this court on a very limited ground, i.e., breach of principles of natural justice.
The record shows that two separate show cause notices of even date, i.e., 11.05.2023, were issued proposing a variation of income. A link was transmitted to the petitioner for a personal hearing via video conferencing; fixed on 22.05.2023. It is the petitioner’s case that since the Assessing Officer (AO) did not log in till 01.39 p.m. he was issued a fresh link for 24.05.2023.
It was averred by the petitioner that, on 24.05.2023, the hearing was disrupted since the audio was absent during the video conference, and hence, the interaction between the petitioner’s authorized representative and the AO took place via the chat box. The assessment orders were challenged.
Mr Shlok Chandra, senior standing counsel, who appeared on behalf of the respondents/revenue, will ascertain from the AO, the exact position in the backdrop of the assertions made by the petitioner. Further stated that the audio was indeed disrupted, and therefore effective hearing did not take place.
A division bench comprising Justice Rajiv Shakdher and Justice Girish Kathpalia set aside the impugned assessment orders. The Assessing Officer (AO) was given the liberty to pass a fresh assessment order after according personal hearing with the petitioner and/or his authorized representative.
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