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| The Tax Publishers2020 TaxPub(DT) 3031 (Mad-HC) CONSTITUTION OF INDIA, 1950
Article 226
Since the show cause notice issued clearly stipulates the date of hearing as 4-12-2019, petitioner had a legitimate expectation that he would be heard on that date and that an order of assessment will be passed only thereafter, therefore, writ petition was allowed and Officer would conduct personal hearing on 13-8-2020 by video conferencing and an order of assessment shall be passed within a period of four weeks.
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Writ petition - Violation of principles of natural justice - ITO issued show cause notice but order was passed on even prior to the date fixed for hearing -
The short point agitated by petitioner was the violation of principles of natural justice insofar as, while completing the assessment for the year 2017-18, Officer had issued a Show Cause Notice fixing the personal hearing on 4-12-2019. However, the order was passed on 3-12-2019, even prior to the date fixed for the hearing. In the counter the Revenue explains stating that the reference to 4-12-2019 was only a typographical error and, in fact, the hearing had been concluded on 29-11-2019 itself. Held: Since the show cause notice issued clearly stipulates the date of hearing as 4-12-2019, petitioner had a legitimate expectation that he would be heard on that date and that an order of assessment will be passed only thereafter. In such circumstances, this writ petition was allowed and order of assessment was set aside. Officer would conduct personal hearing on 13-8-2020 by video conferencing and an order of assessment shall be passed within a period of four weeks.
REFERRED :
FAVOUR : Directions issued
A.Y. :
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