Anil Kumar Sinha, Son Of Ramnath Saxena v. Commissioner Of Income Tax 1

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.20029 of 2021 ====================================================== Anil Kumar Sinha, Son of Ramnath Saxena, residing at Bimla Deep RamnathSmriti, Near Kali Asthan, Shivpur, Patna, Bihar- 800006. ... ... Petitioner/s Versus 1.Commissioner of Income Tax 1 having its office at Central RevenueBuilding, Bir Chand Patel Marg, Patna.Building, Bir Chand Patel Marg, Patna. 2.Asst. Commissioner of Income Tax, National Faceless Assessment Centre,Delhi.Delhi. 3.Income Tax Officer, Ward 4(1), Patna ... ... Respondent/s ======================================================Appearance :For the Petitioner/s: Mr. D.V.Pathy, AdvocateFor the Respondent/s: Mrs. Archana Sinha @ Archana Shahi, Sr. StandingCounsel Mr. Sanjeev Kumar, Jr. Standing Counsel ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMARORAL JUDGMENT(Per: HONOURABLE THE CHIEF JUSTICE) Date : 07-12-2021 Heard learned counsel for the parties. Petitioner has prayed for the following relief(s). “i) the notice dated 28.02.2020 (as contained inAnnexure-2) issued under Section 148 of theIncome Tax Act, 1961, in view of substitution ofSection 147, 148, 149 and 151 of the Income TaxAct, 1961 by the Finance Act 2021 having beenissued on the basis of an non-existent provision ofthe Income Tax Act, 1961 is wholly illegal andwithout jurisdiction? ii) The order dated 25.09.2021 (as contained inAnnexure-5 series) passed by the respondent no.2for the Assessment Year 2017-18 ex parte to thebest of his judgment de hors provisions of section144B and Section 148 A of the Income Tax Act,1961 that too without grant of opportunity of beingheard be quashed. iii) the notice of demand dated (as contained inAnnexure-5 series) issued by the respondent no.2for Assessment Year 2017-18 be stayed. iv) for granting any other relief(s) to which thepetitioner is otherwise found entitled to.” Sri D.V. Pathy, learned counsel for the petitionerstates that petitioner could not appear before the authority inview of the adversities arising out of the current PandemicCovid-19. We notice that notices were issued to the assesseeduring the period of current Pandemic Covid-19. Being satisfiedof the hardship expressed by the petitioner in not responding tothe notices, we are inclined to quash and set aside the impugnedorder dated 25[th] of September 2021, which undisputedly is exparte in nature. As such, we dispose of the present petition in thefollowing terms:- (a) We quash and set aside the impugned order dated 25.09.2021 passed by respondent no. 2, namely, Asst.Commissioner of Income Tax, National Faceless AssessmentCentre, Delhi (Annexure 5 series). (b) Petitioner shall appear before the AssessingOfficer i.e. Asst. Commissioner of Income Tax, NationalFaceless Assessment Centre, Delhi (Respondent no. 2)(Annexure 5 series)or any other appropriate authority authorized to carry out the assessment. (c) Petitioner shall appear before the AssessingAuthority on 27[th] of December 2021. (d) Petitioner shall respond to the notices within aperiod of two weeks thereafter and the officer, after affordingopportunity of hearing shall pass a reasoned and speaking orderwithin a period of two months thereafter. (c) Petitioner undertakes to fully cooperate and nottake any unnecessary adjournment. (d) Also, should the need so arises, it would be openfor the petitioner to take recourse of such remedies as areotherwise available in accordance with law, including filing ofappeal before the appropriate forum. Interlocutory Application(s), if any, also standsdisposed of. (Sanjay Karol, CJ) veena/rajiv- ( S. Kumar, J) AFR/NAFRNAFRCAV DATENAUploading DateTransmission DateNA