Dr. Anita Choudhary v. The Principal Commissioner Of Income Tax, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4922/2022 Dr. Anita Choudhary W/o Shri Vijay Prakash Khichar, Aged About52 Years, R/o Khichar Hospital, Nawalgarh Road, Sikar-332001,Rajasthan, India. ----Petitioner Versus 1. The Principal Commissioner Of Income Tax, Jaipur-2, NewCentral Revenue Building, Bhagwan Das Road, Jaipur-302005, Rajasthan.Central Revenue Building, Bhagwan Das Road, Jaipur-302005, Rajasthan. 2. Assistant Commissioner Of Income Tax, (Acit), CentralCircle-3, Room No. 418, 4Th Floor, Jeevan Nidhi-2, LicBuilding, Ambedkar Circle, Jaipur-302005, Rajasthan.Circle-3, Room No. 418, 4Th Floor, Jeevan Nidhi-2, LicBuilding, Ambedkar Circle, Jaipur-302005, Rajasthan. 3. Income Tax Officer, Ward 1, Todi Nagar, Sanwali Road,Sikar-332001, Rajasthan.Sikar-332001, Rajasthan. ----Respondents For Petitioner(s) : Mr. Tarak Ahuja through VC for Mr. Mahendra GargieyaMr. Mahendra Gargieya For Respondent(s): Mr. Siddharth Bapna with Mr. Meyhul Miittal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA 27/03/2025 Order 1.This petition is filed assailing the order dated 17.02.2022passed under Section 127 of the Income Tax Act, 1961 (for short‘the Act’). 2.The limited grievance raised in this petition is that the ordertransferring the assessment proceedings from Sikar to Jaipur waspassed without providing reasonable opportunity. 3.As per the petitioner, notice dated 03.02.2022 was receivedin the evening of 08.02.2022 and on 09.02.2022, time was sought for responding to the notice but impugned order dated 17.02.2022was passed without dealing with the request for adjournment. 4.Learned counsel for the respondents is disputing the receiptof the request for adjournment. 5.Without going into the factual aspect as to whether requestfor adjournment was received by the department or not,considering that notice was served upon petitioner on 08.02.2022for appearance on 09.02.2022, thereby denying the reasonabletime to respond. The impugned order is set aside and the matteris remitted back to respondent No.1 to decide the issue inaccordance with law. 6.In order to avoid further delay and complication, let thepetitioner personally or through representative appear in the officeof respondent No.1 on 15.04.2025 at 11:00 AM. 7.The writ petition is allowed. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Simple Kumawat /49