Indranil Bhattacharjee v. Prescribed I.T. Authority,Assessment Unit I.T.Dept.National Faceless Assessment Centre Delhi Andors

OD -18 ORDER SHEET WPO/2769/2022

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE INDRANIL BHATTACHARJEE VS PRESCRIBED I.T.AUTHORITY, ASSESSMENT UNIT I.T. DEPT NATIONAL FACELESS ASSESSMENT CENTRE DELHI AND ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 21st November, 2022.

Appearance:

Mr. Anil Kumar Dugar, Adv.

Mr. Rajarshi Chatterjee, Adv.

Mr. Gobinda Dey, Adv.

...For the Petitioner Mr. S. Roy Chowdhury, Adv.

...For the Revenue The Court : Heard learned Advocates appearing for the parties. In this matter, petitioner has challenged the impugned order dated 6th September, 2022 under Section 148A(d) of the Income Tax Act, 1961 on the ground of violation of principle of natural justice by not considering the petitioner's application for adjournment dated 19th August, 2022 which was received by the Office of the Assessing Officer on 19th August, 2022 and further it appears from record that Assessing Officer concerned in the impugned order under Section 148A(d) of the Act has recorded that in response to the notice dated 16th August, 2022 petitioner did not file any response which is not fully correct as appears from record. Though petitioner may not have given the reply or objection to the aforesaid notice under Section 148A(d) of the Act but

petitioner has prayed for adjournment and there is no reference of such application for adjournment in the impugned order dated 6th September, 2022. It appears from record that petitioner has also filed a response by letter dated 19th August, 2022 which was received by the Office of the respondents on 19th August, 2022. Considering the submission of the parties and in the interest of justice, petitioner is afforded an opportunity of hearing by setting aside the impugned order dated 6th September, 2022 under Section 148A(d) of the Income Tax Act, 1961 and subsequent notice under Section 148 of the Act by directing the respondent Assessing Officer concerned to pass a fresh order under Section 148A(d) of the Act within fifteen days from date in accordance with law and by observing the principle of natural justice.

Before passing the order under Section 148A(d) of the Act the respondent Assessing Officer concerned shall give prior notice of hearing to the petitioner. The petitioner will be entitled to produce relevant documents in support of his case. With these observations and directions, this writ petition being WPO 2769 of 2022 stands disposed of.

(MD. NIZAMUDDIN, J.) TR/