Cummins India Limited v. Assistant Commissioner Of Income-Tax, Circle-1(1), Pune & Anr

Digitallysigned bySHRADDHASHRADDHAKAMLESHKAMLESHTALEKARTALEKARDate:2023.05.0912:55:02+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 5984 OF 2023 Cummins India Limited … Petitioner Versus 1. Assistant Commissioner of Income-tax, Circle-1(1), Pune & Anr. …Respondents ***** Mr.J.D. Mistri, Senior Advocate a/w. Mr.Jitendra Singh, Advocatefor petitioner. Mr.Suresh Kumar, Advocate for respondents. CORAM : DHIRAJ SINGH THAKUR &KAMAL KHATA, J.J. 3[rd] MAY, 2023. DATE : P C : 1.One of the grounds urged by learned Senior Counsel for thepetitioner before us, during the course of the hearing on 2[nd] May2023, while challenging the order under section 270A of theIncome Tax Act, 1961 (‘the Act’) was that the order could not havebeen passed under the Faceless Penalty Scheme, 2021 and that thesame could be passed only by the Jurisdictional Assessing Offcer.Besides this, it was also urged that the petitioner had been deniedthe opportunity of being heard which otherwise was mandatory asper the Scheme of the Act. 2.We had granted time to Mr.Kumar, learned counsel for theRevenue to take instructions in the matter. After takinginstructions, it appears that the Revenue was not averse to thematter being remanded to the Jurisdictional Assessing Offcer. 3.We, therefore, direct that the Jurisdictional Assessing Offcerto pass appropriate orders in accordance with the Order F. No.187/4/2021-ITA-I, dated 20[th] January, 2021 read with NotifcationS.O. 117(E) [No.2/2021/F.No.370145/51/2020-TPL] dated 12[th]January 2021. The Jurisdictional Assessing Offcer shall alsoconsider whether any orders need to be passed at all during thependency of the appeal before the Tribunal. The petitioner be alsogiven an opportunity of personal hearing and appropriate orders bepassed. The impugned order dated 27[th] March 2023 is quashed. 4.The petition is disposed of accordingly. [ KAMAL KHATA, J. ] [DHIRAJ SINGH THAKUR, J.]