Gopal Kumar Agarwala v. Heard Both The Parties

26.06.2023.PBSl. No.6. WPA 11626 of 2023 Gopal Kumar Agarwala VsAssistant Commissioner ofIncome Tax, Circle 7(1), Kolkata & Ors.Mr. Abhratosh Majumder,Mr. Avra Mazumder,Mr. Ramesh Kr. Patodia,Ms. Megha Agarwal,Mr. Samrat Das,Mr. Suman Bhowmik,Mr. Kausheyo Roy. … For the Petitioner.Mr. Vipul Kundalia,Mr. Soumen Bhattacharjee,Mr. Anurag Roy.……..for the respondent. Heard both the parties. By this writ petition, petitioner has challengedthe impugned order dated 5[th] April, 2023, underSection 148A(d) of the Income Tax Act, 1961, relatingto the assessment year 2016-17, on the ground thatthe same was passed without petitioners being able tofile any objection or response to the documents reliedupon and which were supplied by the AssessingOfficer and which were received by the petitionerbelatedly after passing of the impugned order due tolaches on the part of the petitioner’s accountant. Petitioner should not be made to suffer for negligenceof his accountant. Considering the facts and circumstances of thecase and submission of the parties and in the interestof justice, the aforesaid impugned order dated 8[th]April, 2023 is set aside and the matter is remandedback to the Assessing Officer concerned who will passa fresh order under Section 148A(d) of the Act onreceiving the reply/response to the documents reliedupon which has been received by the petitioner, withintwo weeks from date and if such reply/response isfiled by the petitioner within the time stipulatedherein, the Assessing Officer concerned shall pass afresh order under Section 148A(d) of the Act by givingan opportunity of hearing to the petitioner or hisauthorized representatives, within a period of fourweeks from the date of receipt of reply/response. Incase of failure on the part of the petitioner to file suchreply/response, the impugned order under Section148A(d) of the Act shall stand revived. With this observation and direction, this writpetition being WPA 11626 of 2023 is disposed of. ( Md. Nizamuddin, J.)