Niyati Chitkara v. Income Tax Department National Faceless Assessment Centre, Delhi

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