Aman Khetawat v. Income Tax Officer, Ward-43(1), Kolkata & Ors

9.6.2022 ks sl. 17 ks WPA 8895 of 2022 Aman Khetawat Vs Income Tax Officer, Ward-43(1), Kolkata & Ors. Mr. Rajarshi Chatterjee,Mr Rajkumar Banerjee … For the Petitioner.Ms. Smita Das De,Mr. Soumen Bhattacharji … For the Respondents. Heard learned Advocates appearing for the parties. In this writ petition, petitioner has challenged theorder dated 26[th] Mrch, 2022 under Section 148A(d) ofthe Income Tax Act, 1961 relating to the assessmentyear 2018-2019 on the ground that the same hasbeen passed in violation of principle of natural justiceby neither considering or rejecting the petitioner’sapplication for adjourment made on 23[rd] March, 2022as appears at page 20 of the writ petition norpetitioner’s objection filed on 26[th] March, 2022 againstthe notice under Section 148A(b) of the Act beforepassing the impugned order under Section 148A(d) ofthe Act has been considered. Ms. Das De, learned Advocate appearing for therespondents submits that neither the adjournmentapplication nor the objection of the petitioner wasavailable in the official portal of the department andshe has produced an instruction but the same I find iscontrary to record in view of documents annexed to the writ petition as appears at page 20 of the writpetition, which has been downloaded from the officialwebsite of the department for making prayer foradjounment on medical grounds. Considering the submission of the parties and whatappears from record and in the interest of justice thatpetitioner has been deprived of his right to fileobjection against the notice under Section 148A(b) ofthe Act, the impugned order dated 26[th] March, 2022under Section 148A(d) is set aside and the matter isremanded back to the Assessing Officer concerned toreconsider and pass a fresh order under Section148A(d) of the Act after considering the petitioner’sobjection, which was filed on 26[th] March, 2022 asapepars at page 23 of the writ petition in accordancewith law and by passing a speaking and reasonedorder within four weeks from the date ofcommunication of this order without granting anyunnecessary adjournment to the petitioner. It is recorded that this Court has not gone into themerits of the impugned order under Section 148A(d) ofthe Act and it has been set aside only on the ground ofviolation of principle of natural justice and whilepassing the fresh order, the Assessing Officerconcerned will pass the same strictly in accordancewith law. With this observation and direction this writpetition being WPA 8895 of 2022 is disposed of. ( Md. Nizamuddin, J. )