Cwp/2502/2022 Of M/S Aerowin International v. Dy. Commissioner Of Income Tax And Ors

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ON THE 26 DAY OF APRIL, 2022 BEFORE HON’BLE MS. JUSTICE SABINA & HON’BLE MR. JUSTICE SANDEEP SHARMA Civil Writ Petition No.2502 of 2022 Between:M/S AEROWIN INTERNATIONAL, KHASRA NO.226/2, BILLANWALI LABANA, BADDI, BADDI, HIMACHAL PRADESH, INDIA, THROUGH ITS PARTNER SH. RAKESH KUMAR PAN- . (BY MR. VISHAL MOHAN, ADVOCATE) AND 1.PRINCIPAL COMMISSIONER OF INCOME TAX-1, AAYKAR BHAWAN, SECTOR 17, CHANDIGARH. 2.DY. COMMISSIONER OF INCOME TAX, CIRCLE PARWANOO, INCOME TAX OFFICE, PARWANOO. 3.ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI. ….PETITIONER (BY MR. VINAY KUTHIALA, SENIOR ADVOCATE WITH MS. VANDANA KUTHIALA, ADVOCATE). …RESPONDENTS Whether approved for reporting? This petition coming on for orders this day, Hon’ble Ms. Justice Sabina, passed the following: O R D E R Notice. Ms. Vandana Kuthiala, Advocate, accepts notice on behalf of the respondents. 2. The petitioner has filed the writ petition challenging the order dated 25.3.2022, seeking following reliefs: “a) That this Hon’ble Court may be pleased to issue a writ in the nature of Certiorari and quash the reassessment order dated 25.03.2022 Annexure P-12” holding the same to have been passed in violation of the principles of natural justice. b). That this Hon’ble Court may be pleased to issue a writ in the nature of Certiorari and quash the Notice issued under section 147 r.w.s 148 of the Income Tax Act, 1961, dated 31.03.2021 Annexure P-6”. 3. Admittedly, the impugned order (Annexure P-12) dated 25.3.2022, has been passed without affording an opportunity of personal hearing to the petitioner, although, it is mandatory under the Statute to afford personal hearing to the assessee, if he asks for it. The said fact is evident from para-14 of the impugned order. Personal hearing could not be afforded to the assessee due to technical glitch and for the said fault, the assessee cannot be made to suffer. 4. Learned counsel representing the petitioner has submitted that the petitioner would not take objection of the limitation vis-a-vis passing of the assessment order by the Assessing Authority. 5. Accordingly, the petition is allowed and impugned order dated 25.3.2022 (Annexure P-12) is set aside and the Assessing Authority is directed to pass a fresh order after affording an opportunity of personal hearing to the assessee. The fresh order be passed within 60 days from the date of receipt of the copy of this order. Pending application(s), if any, shall also stand disposed of. (Sabina) Judge 26[th] April, 2022 (shankar) (Sandeep Sharma) Judge