Krishna Kumar Agarwala V. P.M. Assistant Commissioner of Income Tax, Circle 7(1), Kolkata & Ors.

WPA/11622/2023

AI Insights

The case involves Krishna Kumar Agarwala, the petitioner, challenging an order under Section 148A(d) of the Income Tax Act, 1961, concerning the assessment year 2019-2020. The challenge was based on the alleged violation of the principle of natural justice, as the assessing officer did not furnish documents requested by the petitioner in response to a notice under Section 148A(b). The petitioner argued that the email address used by the assessing officer to send the documents was incorrect, leading to non-receipt of the relevant documents. The court, acknowledging the procedural oversight, set aside the impugned order and provided an opportunity for the petitioner to respond to the documents received through an accountant.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797201 (HC-KOLKATA)
• Appeal Type: Others
• Pronouncement Date: 26-06-2023
• Assessment Year: misc
• Laws Referred To: Section 148A(d) of the Act, Section 148A(b) of the Act, Section 143(1) of the Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: OM RAI
• Assessee Lawyers: ABHRATOSH MAJUMDER; AVRA MAZUMDER; RAMESH PATODIA; MEGHA AGARWAL; SUMAN BHOWMIK; KAUSHEYO ROY; SAMRAT DAS
• Keywords: Assessment year 2019-2020; Document Request; Email correspondence; Impugned order; Natural Justice
• Section: 143(1); 148A(b); 148A(d)

Judgement Text

" WPA 11622 OF 2023 26.06.2023 Sl no. 5 Krishna Kumar Agarwala Ct no. 2 - Vs - P.M. Assistant Commissioner of Income Tax, Circle 7(1), Kolkata & Ors. Mr. Abhratosh Majumder, Sr. Adv. Mr. Avra Mazumder, Mr. Ramesh Kr. Patodia, Ms. Megha Agarwal, Mr. Suman Bhowmik, Mr. Kausheyo Roy, Mr. Samrat Das … for the petitioner Mr. Om Narayan Rai … for the respondent. Heard learned advocates appearing for the parties. By this writ petition petitioner has challenged the impugned order under Section 148A(d) of the Act dated 8th April, 2023 relating to the assessment year 2019-2020 on the ground of violation of principle of natural justice by the assessing officer concerned in not furnishing the documents relied upon him which was specifically asked by the petitioner by its petition dated 21st March, 2023 in response to the notice under Section 148A(b) of the Act. The Assessing Officer in the aforesaid impugned order under Section 148A(d) of the Act has recorded that no response was given in spite of providing the 2 petitioner the relevant documents at their e-mail address. It is the case of the petitioner that the e-mail address referred in the impugned order is not the e- mail address of the petitioner for the purpose of any correspondence which appeared from the one of the order 143(1) of the Act itself where the e-mail address of the petitioner has been recorded and in the said address petitioner did not receive any relevant documents asked for by its submission dated 21st March, 2023. Without going into the merits of the impugned order under Section 148A(d) of the Act since the petitioner itself wants to participate in the impugned proceeding on condition of furnishing of the documents asked for by its submission dated 21st March, 2023 which were not supplied to them at their e-mail address but it is an admitted position that later on the same were received by the petitioner through its accountant. In the interest of justice the aforesaid impugned order dated 8th April, 2023 is set aside by directing the petitioner to file response/reply, if any to the documents relied upon which have been received by the petitioner through its accountant, 3 within a period of two weeks from date and if such response/reply is filed by the petitioner within the time stipulated herein the Assessing Officer concerned shall consider the said response/reply and pass a fresh order under Section 148A(d) of the Act after giving an opportunity of hearing to the petitioner or its authorized representatives within a period of eight weeks from the date of receipt of such reply. In case of failure on the part of the petitioner to give reply/response as indicated herein above within the time stipulated herein this order of setting aside of the aforesaid impugned order will not have any force and impugned order will stand revived. With this observation and direction this writ petition being WPA 11622 of 2023 is disposed of. (Md. Nizamuddin, J.) "