NIYATI CHITKARA vs. INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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CWP/20568/2021HC Punjab & HaryanaPHHC01092540202105 February 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, in the wake of the statement made by the learned counsel for the respondent-Revenue, set aside the order dated September 24, 2021. The Court remitted the matter to the Assessing Officer, Amritsar, to re-examine the same and pass appropriate orders in accordance with law. The reasoning was based on the respondent's concession that the petitioner was not afforded due and adequate opportunity, rendering the order indefensible. The ratio decidendi is that an assessment order passed without providing a fair hearing to the assessee is liable to be set aside and remitted for fresh consideration. The operative direction is the setting aside of the impugned order and remand for fresh assessment.

What were the facts?

The petitioner, Niyati Chitkarra, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh seeking to quash an order dated September 24, 2021. The respondent is the Income Tax Department, National Faceless Assessment Centre, Delhi. The petition has been pending since 2021, and the respondent has filed a formal response. The impugned order was passed by the Assessing Officer, Amritsar.

What were the issues?

1. Whether the order dated September 24, 2021, passed by the Assessing Officer, Amritsar, is liable to be quashed on the grounds of denial of due and adequate opportunity to the petitioner? (Question of law and fact) Assessee's Contention: The petitioner seeks to quash the impugned order, implying a challenge to its validity and fairness. Revenue's Contention: The respondent-Revenue, through its learned counsel, fairly submits that the impugned order is indefensible as the petitioner was not afforded due and adequate opportunity. Therefore, it would be appropriate to set aside the order and remit the matter for fresh assessment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-20568-2021 (O&M) Date of decision: 05.02.2025 Niyati Chitkarra

…. Petitioner Vs. Income Tax Department National Faceless Assessment Centre, Delhi

…. Respondent CORAM: HON’BLE MR. JUSTICE ARUN PALLI HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Ms. Radhika Suri, Senior Advocate with Mr. Abhinav Narang, Advocate, and Ms. Parnika Singla, Advocate for the petitioner. Mr. Saurabh Kapoor, Senior Standing counsel for the respondent. ARUN PALLI, J (Oral) A certiorari is prayed for to quash the order dated September 24, 2021 (P-1). The records show that the petition is pending since 2021 and a formal response on behalf of the respondent has since been filed. Learned counsel for the respondent-Revenue, with reference to the averments set out in paragraph 3 and 5 of the response, as always, fairly submits, for the impugned order is indefensible, as the petitioner was not afforded due and adequate opportunity, it would be appropriate if the same is set aside and the matter is remitted to the Assessing Officer for fresh assessment. In the wake of the statement made by learned counsel for the respondent, the order dated September 24, 2021 (ibid) is set aside and the matter is remitted to the Assessing Officer, Amritsar, to re-examine the same and pass appropriate orders, in accordance with law. The petition is accordingly disposed of. (ARUN PALLI) JUDGE (SUDEEPTI SHARMA) JUDGE 05.02.2025 deepak Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DEEPAK KUMAR 2025.02.06 10:35 I attest to the accuracy and authenticity of this document P & H High Court, Chandigarh

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