Anil Kumar Sinha V. Commissioner of Income Tax 1

CWJC/7702/2023

AI Insights

The case involves Anil Kumar Sinha, the petitioner, who challenged an assessment order (Annexure-9) by the Income Tax Department, claiming it was passed in violation of previous judgments (Annexures-6 and 7) of the Patna High Court. The core issue was the non-consideration of the petitioner's objections, which were allegedly not recorded in the assessment order. The Income Tax Department argued that the assessment was conducted by a faceless unit, and the objections needed to be forwarded for proper notice issuance. The court found merit in the petitioner's argument, leading to the setting aside of the assessment order and allowing the petitioner to submit fresh objections.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 684378 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 30-08-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ARCHANA SINHA
• Assessee Lawyers: D V PATHY
• Keywords: Ex parte order; Faceless assessment; Objection Not Considered; Modified order

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.7702 of 2023 ====================================================== Anil Kumar Sinha Son of Ramnath Saxena, Residing at Bimla Deep Ramnath Smriti, Near Kali Asthan, Shivpur, Patna, Bihar- 800006. ... ... Petitioner/s Versus 1. Commissioner of Income Tax 1 having its Office at Central Revenue Building, Bir Chand Patel Marg, Patna. 2. Assessment Unit, Income Tax Department, Mayur Bhawan, Cannaught Circus, New Delhi- 110001. 3. Income Tax Officer, Ward 4(1), Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy, Advocate For the Respondent/s : Mrs. Archana Sinha @ Archana Shahi, Sr. SC, Income Tax ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 5 30-08-2023 The petitioner is aggrieved with Annexure-9 assessment order, according to him passed in violation of Annexure-6 and 7 judgments of this Court. Annexure-6 was a case, in which the petitioner himself has challenged an ex-parte order, which was set aside. The Department came with a modification especially since there was a faceless assessment to be carried out and the petitioner was directed to appear before the Income Tax Officer/Respondent No. 3. No date was specified in Annexure-7 order. The petitioner appeared before the Income Tax Officer/Respondent No. 3 on 13.01.2022 and Patna High Court CWJC No.7702 of 2023(5) dt.30-08-2023 2/3 filed Annexure-8 objection. However, Annexure-9 assessment order does not speak of the objection having been filed and at paragraph 3.2, wherein synopsis of the submissions of the assessee has to be recorded, it is stated that no submission is received from the assessee, hence no notice issued. 2. The learned Senior Standing Counsel for Income Tax Department submits that the assessment has to be carried out by the faceless unit and hence, the objection filed before the Income Tax Officer/Respondent No. 3 has to be forwarded to the faceless unit for the purpose of issuance of notice. There was no such direction in the modified order at Annexure-7, which created the present problems. 3. In the light of the submissions made by the learned Senior Standing Counsel, we are of the opinion that Annexure-9 can be set aside only on the ground of the objections of the assessee, which was filed before the Income Tax Officer/Respondent No. 3 having not been considered. Assessee would be entitled to file fresh objections within two weeks from today before the Income Tax Officer/Respondent No. 3. The Income Tax Officer/Respondent No. 3 will forward it to the faceless unit and the faceless unit will issue a notice to the assessee in the mode prescribed under the Income Tax Act and Patna High Court CWJC No.7702 of 2023(5) dt.30-08-2023 3/3 also through the Income Tax Officer/Respondent No. 3. The issue shall be considered after affording an opportunity of hearing to the petitioner. 4. The writ petition would stand allowed. We make it clear that we have not made any observation on the merits of the assessment order. sharun/- (K. Vinod Chandran, CJ) ( Partha Sarthy, J) U "