Heard Learned Advocates Appearing For Theparties v. Income Tax Officer, Ward– 5(1), Kolkata & Ors. In Mat

10.01.2024PBSl. No.1. WPA 18407 of 2023 Gee Bee Nirman Co. Pvt. Ltd. VsIncome Tax Officer, Ward-5(1),Kolkata & Ors. Mr. Avra Mazumder,Mr. Kousheyo Roy. … For the Petitioner.Mr. Aryak Dutt. …….for the respondent no1. Heard learned Advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned assessment order dated 22[nd] May, 2023,under Section 147/144B of the Income Tax Act, 1961,relating to the assessment year 2016-17, on theground of violation of principle of natural justice byadmittedly denying the petitioner its right to cross-examine the witness in question on whose statementthe Assessing Officer has relied while passing theimpugned assessment order. Mr. Dutt, learned advocate for the respondentincome tax authority could not deny such allegation ofthe petitioner that petitioner was denied to cross-examine the witness in question. Petitioner in support of his case on the aforesaidcontention, has relied on an order of Division Bench ofthis Court dated 2[nd] January, 2024, in the case of GeeBee Nirman Co. Pvt. Ltd. Vs. Income Tax Officer, Ward– 5(1), Kolkata & Ors. in MAT No.1667 of 2023 andparticularly paragraph 9 of the said order. Considering the facts and circumstances of thecase and submission of the parties and the aforesaidorder of the Division Bench of this Court, this writpetition being WPA 18407 of 2023 is disposed of bysetting aside the impugned assessment order dated22[nd] May, 2023 and the matter is remanded back tothe Assessing Officer concerned to pass a freshassessment order after issuing summons to thewitness in question and in case the said witnessrefuses to respond to the same or to cooperate theAssessing Officer in that event while passing the freshassessment order, the statement of the said witnessshall not be relied upon by the Assessing Officer.Needless to mention that the fresh assessment ordershall be passed after giving opportunity of hearing tothe petitioner or its authorized representatives, withina period of two months from the date ofcommunication of this order. ( Md. Nizamuddin, J.)