Cwjc/17590/2022 Of Shankar Motors Private Limited v. Assessment Unit Income Tax Department

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.17590 of 2022 ====================================================== Shankar Motors Private Limited a company incorporated under the Companies Act,1956 having its Head Office at Plot No. CI, Industrial Area Patliputra, Patna 800013,through its Director Shyam Sunder Khadria (Male) (aged about 75 years), son ofLate Prahlad Rai Khadria resident of 201 Ravi Mansion, Tarkeshwar Path, Opp.Vindhyachal Apartment, East Boring Canal Road, Patna, Bihar-800001. ... ... Petitioner/s Versus... ... Respondent/s Assessment Unit Income Tax Department. ======================================================Appearance :For the Petitioner/s: Mr. D.V.Pathy, AdvocateFor the Respondent/s: Mr. Archana Sinha @ Archana Shahi, Sr. SC ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASADORAL JUDGMENT(Per: HONOURABLE THE CHIEF JUSTICE) Date : 13-04-2023 The petitioner, in the present case, is aggrieved withthe fact that there was no effective video conferencing for thepurpose of hearing given to him by the Assessment Authority, asis required under Section 144B (6) (viii) of the Income Tax Act. Learned senior standing counsel for the Governmentof India (Taxes) has specifically pointed out from Annexure-11that a video conferencing was afforded on 21.09.2022 at 03:00PM. However, the notice was uploaded on the portal only at11:30 PM on 20.09.2022 i.e. just previous day. It is hence the petitioner was not able to avail of thevideo conferencing opportunity given by the AssessingAuthority, effectively. Though the petitioner appeared in thevideo conferencing, he was not able to argue the matter effectively. Learned senior standing counsel, who was directed toget instructions, fairly submits that the facts, as seen fromAnnexure-11, are in fact correct and that it would be ensuredthat the Assessing Officer does not repeat such issuance ofnotices on the previous day. We also have to caution the Authorities, in so far asissuing such notices, when it would be appropriate that at leastseven days notice is given when hearing is carried out throughvideo conferencing as required under the faceless assessmentprocedure. In the present case, on the facts disclosed, we set asideAnnexure-14 series of assessment orders and demand noticesand direct the Income Tax Authority to fix a date, issue notice tothe petitioner for video conferencing, hear the petitioner andcomplete the assessment. Writ application stands allowed. (K. Vinod Chandran, CJ) ( Madhuresh Prasad, J) Sumit/Shashank- AFR/NAFRNAFRCAV DATENAUploading Date18.04.2023Transmission DateNA