Alloys & Metals(India) & Anr v. Assessment Unit, Income Tax Department, Nationalfaceless Assessment Centre, New Delhi

18.1.2023 ks sl. 9 ks WPA 188 of 2023 Alloys & Metals(India) & Anr. Vs Assessment Unit, Income Tax Department, NationalFaceless Assessment Centre, New Delhi. Mr. Pranit Bg,Mr. Asim Choudhury,Mr. Sohan Sen,Mr. Akshra Shukla … For the Petitioners.Mr. Om Narayan Rai … For the Respondent. By this writ petition, petitioner has challenged theimpugned assessment order dated 21[st] December,2022, passed under Section 143(3) read with Section144B of the Income Tax Act, 1961 relating to theassessment year 2021-2022 on the ground of the samebeing in violation of principle of natural justice byneither considering nor rejecting the adjournmentpetition filed by the petitioner nor taking intoconsideration the response filed to the show-cause-notice and that the order is perverse to the extent thatit has been recorded that no response has been filedand all these allegations by the petitioner have beensubstantiated by documents which are part of therecord in this writ petition. Mr. Rai, learned Advocate appearing for therespondent/Income Tax Authority is not in a positionto contradict the documents annexed to the writ petition substantiating the petitioners’ aforesaidallegations. Considering the facts and circumstances of thecase as appears from record and submission of theparties, this writ petition being WPA 188 of 2023 isdisposed of by setting aside the impugned order dated21[st] December, 2022, on the ground of violation ofprinciples of natural justice without going into themerits of the assessment order itself and the matter isremanded back to the Assessing Officer concerned tore-consider the matter and pass a fresh assessmentorder by passing a reasoned and speaking order aftergiving an opportunity of hearing to the petitioners orits authorised representative and by taking intoconsideration the reply filed by the petitioners inresponse to the show-cause-notice in question, withina period of eight weeks from the date ofcommunication of this order. In view of the setting aside of the impugnedassesment order, all legal consequences will follow. ( Md. Nizamuddin, J. )