Cwp/14706/2021 Of Bellsonica Auto Component India Pvt. Ltd v. Dy. Commissioner Of Income Tax Circle 1(1) Gurgaon And Anr

JA1IN THE HIGH COURT OF PUNJAB AND HARYANA.AT CHANDIGARH CWP No.14706 of 2021 (O&M)Date of decision : 19.08.2021 Bellsonica Auto Component India Pvt. Ltd. Petitioner VeTSUS Dy. Commissioner of Income Tax,Circle 1 (1), and another ..... Respondents CORAM : HON'BLE MR.JUSTICEK AJAY TEWARHON'BLE MRS .JUSTICK ALKA SARIN111 Present : Mr. S.Vasudevan, Mr. Amrinder Singh and Mr. Shashank Sharma, Advocates for the petitioner. Mr. Tajender Joshi, Advocate for the respondents. 111 AJAY TEWARI, J. (Oral) This petition has been filed for quashing the impugnedAssessment Order dated 25.06.2021 (Annexure P-1) passed by respondentNo.1 and the ground that the assessment order was passed without giving anopportunity of hearing to the petitioner despite a judicial direction from theIncome Tax Appellate Tribunal to give an opportunity of hearing to thepetitioner before passing an order. Mr. Tajender Joshi, Advocate has very fairly accepted that infactthis has happened and no opportunity of hearing was given to the petitioner, In this view of the matter the impugned order dated 25.06.2021(Annexure P-1) is set aside with liberty to the respondent to pass a freshorder after giving an opportunity of hearing to the petitioner as per law. Petition stands allowed. Since the main case has been decided, the pending Civil Misc, Application, if any, also stands disposed of. (AJAY TEWARI )JUDGE 19.08 JO2 pooja sharma-l ( ALKA SARIN )JUDGE| Whether speaking/reasoned Yes/No Whether Reportable | Yes/No