Gsp Piling Constructions Private Limited & Anr v. Assistant Commissioner Of Income Tax

1317.10.2023Ct. No. 01 AN MAT 1308 of 2023 (CAN 1 of 2023) GSP Piling Constructions Private Limited & anr. Vs. Assistant Commissioner of Income Tax, Central Circle-4(3) & ors. Mr. R. N. Dutt Ms. Sutapa Roy Chowdhury Ms. Aratrika Roy … for the appellant Mr. Vipul Kundalia Mr. Prithu Dudhoria Mr. Anurag Roy … for the respondents 1. This intra-Court appeal by the writ petitioneris directed against the order dated 30.06.2023 passed inWPA 14155 of 2023. In the said writ petition the appellanthad challenged the order passed under Section 148A(d) ofthe Income Tax Act, 1961 and the final assessment orderunder Section 147 of the Act dated 31.03.2023 for theassessment year 2018-2019 under Section 148A(b) of theAct dated 18.04.2022 is a non-speaking order. Partly theappellant assessee is to be blamed for not giving reply to theshow cause notice issued under Section 148A(b) of the Actinspite of three adjournments being granted. Be that as itmay, while affirming the proposal in the show cause notice,the authorities are expected to record reasons, at least briefreasons, and if not brief reasons, as to why the proposal inthe show cause notice is to be confirmed despite theassessee submitting the reply. The reading of the orderdated 18.04.2022 gives an impression that on account of default of the assessee in not submitting the reply to theshow cause notice, it was a fit case to issue notice underSection 148 of the Act. This is our considered opinionwould not be the appropriate procedure. Since even in anex parte proceedings, the authority has to record reasonsfor coming to a conclusion as to why the case has beentaken out for re-opening of the assessment. 2. Therefore, in the light of the above, we are ofthe view that the proceedings has to be re-done with thematter by giving a fresh opportunity to the appellantassessee to submit a reply to the show cause notice underSection 148A(b) of the Act, the orders which are impugnedin the writ petition and set aside. The matter is restored tothe file of the assessing officer to the stage of the showcause notice under Section 148A(b) of the Act. Theappellant assessee is directed to file their reply within 20days from the date of receipt of the server copy of this order.On receipt of such reply, the assessee shall afford anopportunity of personal hearing either in person or throughvideo conferencing and pass fresh orders on merits and inaccordance with law. The appellant is precluded fromraising any issue with regard to the limitation aspect. 3. In the light of the above, the appeal stands disposed of. (T. S. Sivagnanam) Chief Justice (Hiranmay Bhattacharyya, J.)