Cwp/13259/2022 Of Harsha Goyal v. The Income Tax Officer And Anr

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CW P-13259-2022 (O&MDate of decision: 15.12.2022 Harsha Goyal — Petitioner VS; The Income Tax Officer & another ... Respondents CORAM: - HON'BLE MR JUSTICE TRBJINDER SINGH DHINDHON’ BLE MR. JUSTICE SANJITV BER Present: -Mr. Saurabh Kapoor, Advocate andMs. Savi, Advocate for the petitioner. Mr. Varun Issar, Jr. Standing counsel for the respondents. TEJINDER SINGH DHINDSA, J. (ORAL). CM;19744pCWPp2022: Application is allowed as prayed for. The accompanying short reply on behalf of the respondents along with Annexure R-1 is taken on record, Complete copy stands furnished to counsel opposite. Application is disposed of. Main case: Instant writ petition was directed against the assessment order dated 30.03.2022 (Annexure P-25) pertaining to the assessment year 2015-16 as also consequential demand notice dated 30.03.2022 (Annexure P-26)and penalty notice dated 30.03.2022 (Annexure P-27). We have heard counsel for the parties. Mr. Varun Issar, learned Junior Standing counsel for therespondents very fairly concedes before us and makes a reference to the CWP-13259-2022 (O&M) -). avements made in the written statement, which would reflect that there hasbeen a gross violation of the principles of natural justice inasmuch as theassessment order was passed in haste and e-proceedings on the Income Taxportal were closed even prior to the time line drawn and as such withoutconsidering the reply/objections that had been preferred by the petitioner/assessee against the draft assessment order/show cause notice. We are of the considered view that a clear case for remand is made out. The impugned assessment order dated 30.03.2022 (AnnexureP-25) as also all subsequent proceedings emanating therefrom are quashedon account of violation of the natural justice. Matter is remanded back to competent authority to proceedafresh as regards framing of assessment order but after due consideration ofthe reply/objections dated 29.03.2022 (Annexure P-21). Writ petition is disposed of in the aforesaid terms. It is clarified that we have not examined the issue on merits. (TEJINDER SINGH DHINDSA)JUDGE 15.12.9022harjeet (SANJIV BERRY)JUDGE (1)Whether speaking/non speaking?Yes/no (11)Whether reportable/non reportable?Yes/no