Bhadrish Jayantilal Sheth v. Income Tax Officer, Ward 34(1), Kolkata & Ors

17.5.2022 ks sl. 46 ks WPA 8232 of 2022 Bhadrish Jayantilal Sheth Vs Income Tax Officer, Ward 34(1), Kolkata & Ors. Mr. Avra Majumder,Sk. Md. Bilwal Hossain … For the Petitioner.Mr. Om Narayan Rai … For the Respondents. Heard learned Advocates appearing for the parties. In this writ petition, petitioner has challenged theimpugned assessment order dated 30[th] March, 2022under Section 147 read with Section 144B of theIncome Tax Act, 1961 relating to assessment year2013-2014 on the ground of violation of principle ofnatural justice by not providing the petitioner anopportunity to file reply to the show-cause-noticedated 29[th] March, 2022 by which petitioner was askedto give his reply/show-cause-notice to the proposeddraft assesment through Department’s Register e-filingaccount by 23:17:59 hours IST of 30[th] March, 2022,on the ground that before expiry of such time grantedto file such reply/objection to the aforesaid show-cause-notice/draft assessment, therespondent/Assessing Officer passed the impugnedassessment order on 30[th] March, 2022 at 15:17:08 ISTand it is the specific case of the petitioner as appearsfrom paragraph 5 of the pleadings in the writ petition that the petitioner could not file reply or objection tothe aforesaid show-cause-notice due to technicalglitches in the portal of the Department. Learned Advocate appearing for the respondentscould not deny the aforesaid allegation of thepetitioner, which are substantiated by record. Considering the submission of the parties, I am ofthe view that the impugned assessment order dated30[th] March, 2022, which has been passed before theexpiry of the time granted by the Assessing Officer tothe petitioner to file reply to the aforesasid show-cause-notice relating to the draft assessment inquestion and further in view of the technical glitchesin the portal of the Department by which petitionercould not file his aforesaid objection, the impugnedassessment order is not sustainable in law and thesame is set aside and the case is remanded back to theAssessing Officer concerned to pass a freshassessment order in accordance with law after givingan opportunity to the petitioner to file reply to theaforesaid show-cause-notice dated 29[th] March, 2022,which shall be filed by the petitioner within seven daysfrom date and shall pass a reasoned and speakingorder and by observing principle of natural justice. With these observations, this writ petition beingWPA 8232 of 2022 is disposed of. ( Md. Nizamuddin, J. )