HC quashes order as assessee was given only two days to file response to SCN { Ramesh Kumar Jain vs. Commissioner of Income-tax [2025] 176 taxmann.com 72 (Chhattisgarh)}
Issue:
Whether the assessment order violated the principles of natural justice due to insufficient opportunity of hearing.
Facts :
- Assessee filed ITR on 12-09-2023.
- AO issued second notice on 13-03-2025, seeking reply by 15-03-2025.
- 14-03-2025 was a Holi holiday 16-03-2025 was Sunday.
- Assessee replied on 17-03-2025, but reply was not considered.
- Assessment order passed on 24-03-2025 under Section 144 r/w 144B.
Held:
Order passed without giving reasonable opportunity especially during holidays violates natural justice. Assessment order set aside and matter remanded for fresh hearing.
