Amar Kumar Burnwal v. Deputy Director Of Income Tax (Investigation), Unit-6(2), Aayakar Bhawan Poorva & Ors

16.01.2024Item No.03 RP/AN Ct. No.1 MAT 958 of 2023 + IA No.CAN 1 of 2023 Amar Kumar Burnwal Vs. Deputy Director of Income Tax (Investigation), Unit-6(2), Aayakar Bhawan Poorva & Ors. Mr. Rites Goel …..for the Appellant 1.This intra-Court appeal preferred by the writpetitioner is directed against the order dated 26[th]April, 2023 passed in WPA 6902 of 2023. Theappellant had challenged an order passed by theAssessing Officer dated 4[th] January, 2023 onvarious grounds and in particular that the order isin clear violation of the principles of natural justice.The learned Single Bench without going into themerits of the matter was satisfied that there hasbeen violation of principle of natural justiceinasmuch as the appellant/writ petitioner was notafforded an opportunity of personal hearing beforethe order was passed. Therefore, the order was setaside and the matter was remanded back to theAssessing Officer, to pass a fresh order inaccordance with law by giving reasons and after giving an opportunity of personal hearing to the writpetitioner. 2.The learned advocate appearing for the appellantwould contend that the order could not have beenpassed on account of expiry of the time limit underthe statute. As could be seen from the impugnedorder passed by the learned Single Bench that meritof the matter has not been gone into and only on theground of violation of principle of natural justice theorder has been set aside. Therefore, while affirmingthe order passed by the learned Single Bench weclarify that it will be open to the writ petitioner tocanvass all points including the point ofcommencement of de novo proceeding before theAssessing Officer.would contend that the order could not have beenpassed on account of expiry of the time limit underthe statute. As could be seen from the impugnedorder passed by the learned Single Bench that meritof the matter has not been gone into and only on theground of violation of principle of natural justice theorder has been set aside. Therefore, while affirmingthe order passed by the learned Single Bench weclarify that it will be open to the writ petitioner tocanvass all points including the point ofcommencement of de novo proceeding before theAssessing Officer. 3.With the above observation, the appeal and theconnected application are disposed of.connected application are disposed of. (T. S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.)