Cwjc v. Assessment Unit, Income Tax Department

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.9078 of 2023 ====================================================== District Bar Association having its office at District Bar Association, CivilCourt Campus, Supaul through its authorised signatory Shri Vinoy KumarMishra (Male aged about 64 Years) son of Shri Ramanugrh Mishra resident ofWard No. 3, Karanpur, Supaul, Bihar-852131. ... ... Petitioner Versus Assessment Unit, Income Tax Department having its office at Mayur Bhawan,Connaught Lane, Barakhamba, New Delhi, Delhi-110001. ... ... Respondent ======================================================Appearance :For the Petitioner/s: Mr. D.V. Pathy, AdvocateFor the Respondent/s: Mrs. Archana Sinha @ Archana Shahi, Advocate====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMARORAL JUDGMENT(Per: HONOURABLE THE CHIEF JUSTICE) Date : 23-04-2024 The petitioner is aggrieved with the assessment orderpassed on 27.03.2023 without providing adequate opportunityfor being heard. 2. The writ petition has been filed merely on theground of violation of principles of natural justice. Annexure-1is the request for adjournment made by the petitioner on04.03.2023, which is said to have been filed in the portal of theIncome Tax Department. Despite that, an assessment order waspassed without affording any opportunity of hearing. 3. The Department filed response specificallycontending that no such request for adjournment was received in the portal of the Department. 4. In compliance with the order of this Court, thepetitioner filed a supplementary affidavit dated 14.12.2023,wherein Annexure-3 has been produced. 5. Annexure-3 is an auto generated mail issued fromthe portal of the Income Tax Department, that the request foradjournment for submission to notice under 147 is successfullysubmitted. 6. The Department has again objected to the same bya rejoinder dated 18.01.2024. 7. In the rejoinder, it has been stated that the requestfor adjournment has to be uploaded in the assessment module ofthe “ITBA portal”, which has not received any request forextension of time. 8. The learned Senior Standing Counsel also pointsout that Annexure-3 is a letter received by one Abhishek Kumar,who does not represent the Bar Association, who is thepetitioner herein. 9. The learned counsel for the petitioner, however,points out that Abhishek Kumar is the Chartered Accountantwho has been entrusted with the filing of returns and alsohearing. 10. The Income Tax Department though submits thatthe adjournment request was not received in the ITBA portal,does not disown the mail issued as produced at Annexure-3.There is nothing pointed out by the Department also thatsuitable instructions were issued to the assesses to upload theadjournment requests in a particular portal. The computerisationis to facilitate expeditious assessment and it cannot result insuch gross violations of principles of natural justice. What isprayed for by the petitioner, which is a District Bar Associationis only for reconsideration after hearing it orally. 11. In such circumstances, we set aside the orderdated 27.03.2023 as contained in Annexure-2 series in the writpetition. 12. The Income Tax Officer, Ward-3(4), Saharsa, whohas filed the counter affidavit in the writ petition, shall onreceipt of the certified copy of the judgment, facilitate theopening of the portal so as to enable filing of objections. 13. The petitioner shall file the objections and afteraffording a personal hearing, the matter shall be consideredafresh. 14. We make it clear that the assessment order is setaside only on violation of the principles of natural justice and we have not looked at the merits of the assessment at all. 15. The writ petition stands disposed of with theaforesaid direction. (K. Vinod Chandran, CJ) rohit/- 11. In such circumstances, we set aside the orderdated 27.03.2023 as contained in Annexure-2 series in the writpetition. 12. The Income Tax Officer, Ward-3(4), Saharsa, whohas filed the counter affidavit in the writ petition, shall onreceipt of the certified copy of the judgment, facilitate theopening of the portal so as to enable filing of objections. 13. The petitioner shall file the objections and afteraffording a personal hearing, the matter shall be consideredafresh. 14. We make it clear that the assessment order is setaside only on violation of the principles of natural justice and we have not looked at the merits of the assessment at all. 15. The writ petition stands disposed of with theaforesaid direction. (K. Vinod Chandran, CJ) rohit/- AFR/NAFRNAFRCAV DATENAUploading Date23-08-2024Transmission Date ( Harish Kumar, J)