Commissioner Of Income Tax &Anr v. Sh Vijay Kumar Kothari &Anr

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR S.B. Civil Writ Petition No. 7540 / 2009 Commissioner Of Income Tax &Anr ----Petitioner Versus Sh Vijay Kumar Kothari &Anr ----Respondent Connected With S.B. Civil Writ Petition No. 7538 / 2009 Commissioner Of Income Tax &Anr ----Petitioner Versus Prem Chand Jain &Anr ----Respondent _____________________________________________________ For Petitioner(s) : Mr. Nikhil Simlote For Respondent(s) : Mr. Siddarth Ranka on behalf of Mr. J.K.Ranka _____________________________________________________ HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMAJudgment / Order 05/03/2018 The issue involved in the present writ petition is no more resintegra and both the parties agree that issue stands covered bythe judgment passed by the Division Bench of this Court reportedin 2011(11) ftaxmann.com339(Rajasthan):”Commissioner of Income Tax Vs. Hari Krishan Vijayvergia” in the case of D.B.Special Appeal(Writ) No.989/2009 decided on 6[th] May, 2011wherein it has been held that the order passed by single judgeremanding the matter back to the commission to decide the cases afresh after giving opportunity of hearing to both the parties wasupheld. Learned counsel for the petitioner in the present casesubmits that in terms of Section 245D(1) of the Income Tax Act1961, it was incumbent on the Settlement Commission to give anopportunity of hearing to both the parties before passing theadjudication order. However, the said compliance has not beenmade. The order impugned dated 29.3.2008 was liable to be setaside. Taking note of the aforesaid judgment(supra) and taking intoconsideration the provision of Section 245(D) of the Income TaxAct, 1961, I am inclined to agree with the submission of learnedcounsel for the Department and direct the SettlementCommission, Principal Bench, Khan Market, New Delhi to giveopportunity of hearing of both the parties and decide the matterafresh on merits without being influence by earlier order. Theexercise may be conducted within a period of four months henceforth. The writ petition is accordingly disposed of. (SANJEEV PRAKASH SHARMA)J. Anu/41-42