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.7702 of 2023 ====================================================== 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.Assessment Unit, Income Tax Department, Mayur Bhawan, CannaughtCircus, New Delhi- 110001.Circus, New Delhi- 110001. 3.Income Tax Officer, Ward 4(1), Patna. 530-08-2023 (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved with Annexure-9assessment order, according to him passed in violation ofAnnexure-6 and 7 judgments of this Court. Annexure-6 was acase, in which the petitioner himself has challenged an ex-parteorder, which was set aside. The Department came with amodification especially since there was a faceless assessment tobe carried out and the petitioner was directed to appear beforethe Income Tax Officer/Respondent No. 3. No date wasspecified in Annexure-7 order. The petitioner appeared beforethe Income Tax Officer/Respondent No. 3 on 13.01.2022 and filed Annexure-8 objection. However, Annexure-9 assessmentorder does not speak of the objection having been filed and atparagraph 3.2, wherein synopsis of the submissions of theassessee has to be recorded, it is stated that no submission isreceived from the assessee, hence no notice issued. 2. The learned Senior Standing Counsel for IncomeTax Department submits that the assessment has to be carriedout by the faceless unit and hence, the objection filed before theIncome Tax Officer/Respondent No. 3 has to be forwarded tothe faceless unit for the purpose of issuance of notice. There wasno such direction in the modified order at Annexure-7, whichcreated the present problems. 3. In the light of the submissions made by the learnedSenior Standing Counsel, we are of the opinion that Annexure-9can be set aside only on the ground of the objections of theassessee, which was filed before the Income TaxOfficer/Respondent No. 3 having not been considered. Assesseewould be entitled to file fresh objections within two weeks fromtoday before the Income Tax Officer/Respondent No. 3. TheIncome Tax Officer/Respondent No. 3 will forward it to thefaceless unit and the faceless unit will issue a notice to theassessee in the mode prescribed under the Income Tax Act and sharun/- U also through the Income Tax Officer/Respondent No. 3. Theissue shall be considered after affording an opportunity ofhearing to the petitioner. 4. The writ petition would stand allowed. We make itclear that we have not made any observation on the merits of theassessment order. (K. Vinod Chandran, CJ) ( Partha Sarthy, J)