Anuj Bakshi v. Assistant Commissioner Of Income Tax, Circle-46 Kolkata And Ors

O-6 ORDER SHEETIN THE HIGH COURT AT CALCUTTAConstitutional Writ JurisdictionORIGINAL SIDE WPO/151/2023 ANUJ BAKSHIVS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-46 KOLKATA AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDINDate : 6[th] February, 2023. Appearance:Mr. J. P. Khaitan, Sr. Adv.Ms. Sutapa Roy Choudhury, Adv.Ms. Aratrika Roy, Adv.… for the petitioner.Mr. Aryak Dutt, Adv.Mr. Amit Sharma, Adv...for the respondents. The Court: Heard learned Advocates appearing for the parties. By thiswrit petition, petitioner has challenged the impugned order dated 26[th] December,2022, passed under Section 143(3) read with Section 144B of the Income Tax Act,1961, on the ground of violation of principles of Natural Justice by denying toparticipate in the proceeding for hearing in the impugned assessment proceeding.It appears from record that notice of hearing through video conference was fixedat 12.30 p.m. on 22[nd] December, 2022 and a link was sent on 22[nd] December,2022, to the petitioner which appears from pages 102 and 103 of the writpetition. It is the case of the petitioner that in spite of fixing the time of hearingand providing the link by the Department, no access could be made for videoconference and in support of such allegation by the petitioner, petitioner hasannexed screenshot copies from his computer which appears at pages 105,106and 107 of the writ petition showing the blank screen at the time of hearing. Considering the facts and circumstances of the case, as appears fromrecord that admittedly petitioner could not participate in the hearing for theassessment in question for no fault of him, in the interest of Justice, aforesaidimpugned order dated 26[th] December, 2022 is set aside and the matter isremanded back to the assessing officer concerned to pass a fresh speaking orderafter giving opportunity of hearing to the petitioner or his authorisedrepresentative. It is clarified that this Court is setting aside the impugned order only onthe ground of violation of principle of Natural Justice without going into the meritof the impugned assessment order which shall be reconsidered by the assessingofficer strictly in accordance with law. With this observations and directions the writ petition beingWPO/151/2023 stands disposed of. (MD. NIZAMUDDIN, J.) mg