By Ajay R. Singh, Advocate
7 LKP Securities Ltd. vs. The Deputy Commissioner of Income Tax Circle-4(3)(1)g & Ors.
[Writ Petition No. 2076 - 2077 of 2022, Bombay High Court]
Date of order: 4th July, 2022
Natural Justice – opportunity of hearing - Personal hearing through video conferencing denied – Matter Remanded The Petitioner submits that in the course of reassessment proceeding on 23rd March, 2022, petitioner sought to make further submissions, and also submitted a request for personal hearing through video conferencing. It was found that e-proceedings had been closed on 21st March, 2022. The Petitioner informed the Respondent of this grievance vide communication dated 24th March, 2022, and also attached further submission dated 23rd March, 2022 with the said communication. Despite the same, the Respondent has gone ahead and passed the assessment order dated 30th March, 2022 without considering the request for personal hearing or the further submissions. It was submitted that the matter be remanded back, so that an assessment order can be passed after considering the further submissions and after hearing the Petitioner.
The Court observed from paragraph 11 of the assessment order dated 30th March, 2022 for A.Y. 2016-2017, that since the case was getting time barred the assessment order came to be passed on the basis of material available with the department. Paragraph 11 of the said order is quoted as under:
“11. Subsequent
