Chaitanya Singhal v. The Assistant Commissioner Of Income Tax, Circle 43, Kolkata & Ors

3.7.2023 ks WPA 11788 of 2023 sl. 10 Chaitanya Singhal VsThe Assistant Commissioner of Income Tax, Circle 43,Kolkata & Ors. Mr. Avra Mazumder,Ms. Alisha Das,Mr. Suman Bhowmik,Mr. Samrat Das … For the Petitioner.Mr. Tilak Mitra … For the Respondents. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order under Section 148A(d) of the IncomeTax Act, 1961 dated 13[th] April, 2023, relating to theassessment year 2016-17 on the ground of violation ofprinciples of natural justice by denying the petitioneropportunity of personal hearing in spite of specificallyasking for the same by its letter dated 8[th] April, 2023in its objection to the notice under Section 148A(b) ofthe Act. The respondent Assessing Officer neither rejectedthe petitioner’s prayer for personal hearing nor he hasrecorded any reason for not considering thepetitioner’s prayer for personal hearing as appears onperusal of the aforesaid impugned order. Considering the facts and circumstances of thecase as appears from record and submission of theparties, without going into the merits of the aforesaid impugned order under Section 148A(d) of the Act, andall subsequent proceedings, on the ground of violationof principles of natural justice by denying thepetitioner opportunity of personal hearing, the sameare set aside and the matter is remanded back to theAssessing Officer concerned to pass a fresh orderunder Section 148A(d) of the Act by giving opportunityof personal hearing and after considering the objectionfiled by the petitioner dated 8[th] April, 2023, within aperiod of eight weeks from the date of communicationof this order. With this observation and direction, this writpetition being WPA 11788 of 2023 is disposed of. ( Md. Nizamuddin, J. )