ABHISHEK PRAKASH SHARMA V. NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINS OF FINANCE, GOI DELHI AND ORS

WPO/58/2023

AI Insights

In the case of Abhishek Prakash Sharma vs National Faceless Assessment Centre, the petitioner challenged an assessment order on the grounds of violation of natural justice. The petitioner argued that their requests for adjournment and responses to the show cause notice were not considered by the assessing officer, leading to an unfair assessment. The court found that the assessing officer had indeed failed to consider these submissions, which constituted a clear violation of the principles of natural justice. Consequently, the court set aside the assessment order and remanded the case for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 766685 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 17-01-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ARYAK DUTT; SOUMEN BHATTACHARJEE
• Assessee Lawyers: J P KHAITAN; SANJOY BHOWMIK; A K DEY
• Keywords: Adjournment petition; Assessment Order; Show cause notice; Violation of Principles of Natural Justice
• Section: 143(3); 144B

Judgement Text

"OD –9 ORDER SHEET WPO/58/2023 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE ABHISHEK PRAKASH SHARMA VS NATIONAL FACELSSS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINS OF FINANCE, GOI DELHI AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 17th January, 2023. Appearance: Mr. J.P. Khaitan, Sr.Adv. Mr. Sanjoy Bhowmik, Adv. Mr. A. K. Dey, Adv. …For the Petitioner Mr. Aryak Dutt, Adv. Mr. Soumen Bhattacharjee, Adv. …For the Revenue The Court: Heard learned counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned assessment order dated 13th December, 2022, under Section 143(3) read with Section 144B of the Income Tax Act, 1961, relating to assessment year 2021-22 on the ground of violation of principles of natural justice by not granting adjournment to the petitioner as well as not considering the reply to the show cause notice at the time of passing the impugned order. This Writ Court is very reluctant to interfere with any order passed under Section 143(3) of the Income Tax Act 1961 which is an appealable order under the statute but in view of the exceptional circumstances like violation of principles of natural justice or the order being without jurisdiction or patently contrary to any provision of the Act, this Court can interfere with 2 such order. Facts in short as appears from record is that a show cause notice was issued on 23rd November, 2022 as appears at page 61 of the writ petition by which petitioner was asked to give its response by 30th November, 2022. It appears from page 68 of the writ petition that on 28th November, 2022 which is before the expiry of the time granted by the assessing officer to give response, petitioner made an adjournment petition through e-filing making prayer for extension of time to give response by 14th December, 2022. Petitioner submits that nothing was heard from the side of the assessing officer on the aforesaid adjournment. On 2nd December, 2022, petitioner filed its response through the grievance cell of the department since official portal of the department was closed. Thereafter petitioner filed further response on 8th December, 2022 to the aforesaid show cause notice through the grievance cell yet nothing was heard by the petitioner either from the side of the grievance cell or from the assessing officer as to the fate of the aforesaid responses. Without considering the petitioner’s application for adjournment or its responses to the aforesaid show cause notices, respondent assessing officer passed the impugned assessment order on 13th December, 2022 wherein he has recorded that the assessee/petitioner has failed to give any response to the query made in the aforesaid show cause notice even after lapse of the date and time prescribed as per notice for compliance of the same which is contrary to record. Mr. Dutt, learned advocate representing the respondent Income Tax Authority could not satisfy the Court from any record or submission as to whether the adjournment petition of the petitioner was considered or 3 rejected and also on the issue that in spite of availability of the responses by the petitioner against the aforesaid show cause notice though through grievance cell, why the same were not considered while passing the aforesaid impugned assessment order. Considering the facts and circumstances of this case I am of the considered view that there is a clear violation of principles of natural justice by the respondent assessing officer in not considering the aforesaid adjournment petition of the petitioner as well as by not taking into consideration the responses filed by the petitioner against the aforesaid show cause notice in spite of same being available with the grievance cell at the time of passing of the impugned assessment order. In view of the discussion made above, this writ petition being WPO 58 of 2023 is disposed of by setting aside the impugned assessment order dated 13th December, 2022, under Section 143(3) of the Income Tax Act, 1961, being annexure P-11 to the writ petition and the matter is remanded back to the assessing officer concerned to reconsider and pass a fresh assessment order after taking into consideration the response filed by the petitioner against the aforesaid show cause notice by giving opportunity of hearing to the petitioner or its authorised representative, within a period of twelve weeks from the date of communication of this order. (MD. NIZAMUDDIN, J.) TR/ 4 "