Heard On: 21.05.2024 Delivered On:21.05.2024 v. Income Tax Officer, Ward 3(1), Bankura & Ors

Form No. J.(2)Item No.7 IN THE HIGH COURT OF JUDICATURE AT CALCUTTACIVIL APPELLATE JURISDICTIONAPPELLATE SIDE HEARD ON: 21.05.2024DELIVERED ON:21.05.2024 CORAM:THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAMANDTHE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYAM.A.T. 593 of 2024WithIA No. CAN 2 of 2024Indra BajoriaVs.Income Tax Officer, Ward 3(1), Bankura & Ors. Appearance:- Mr. Avra MazumderMr. Kausheyo RayMs. Alisha DasMs. E. Dey ……. For the Appellant Mr. Prithu Dudhoria …..For the respondents JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.) 1.We have heard the learned advocates for the parties. 2.This intra-Court appeal is directed by the writ petitioner against an order passed bythe learned Single Bench refusing to interfere with the impugned assessment orderdated 28[th] March, 2023.the learned Single Bench refusing to interfere with the impugned assessment orderdated 28[th] March, 2023. 3.The only ground on which the assessment order was challenged is by contendingthat it was passed in violation of principles of natural justice, inasmuch as the replygiven by the assessee to the show-cause notice as uploaded by the assessee on 23[rd]March, 2023 was not considered. In the assessment order in paragraph 4.3, theAssessing Officer states that the assessee did not comply with the direction issued inthe show-cause notice.that it was passed in violation of principles of natural justice, inasmuch as the replygiven by the assessee to the show-cause notice as uploaded by the assessee on 23[rd]March, 2023 was not considered. In the assessment order in paragraph 4.3, theAssessing Officer states that the assessee did not comply with the direction issued inthe show-cause notice. 4.This appears to be factually incorrect, since the assessee has uploaded his reply on23[rd] March, 2023.23[rd] March, 2023. 5.Therefore, we are satisfied that there has been violation of principles of naturaljustice.justice. 6.For the above reasons, the appeal along with the connected application (IA No. CAN 2of 2024) are allowed and the assessment order impugned in the writ petition is setaside and the matter is remanded back to the assessing officer for freshconsideration.of 2024) are allowed and the assessment order impugned in the writ petition is setaside and the matter is remanded back to the assessing officer for freshconsideration. 7.The Assessing Officer is directed to take note of the reply given by the assessee dated23[rd] March, 2023 and afford an opportunity of personal hearing in which theassessee shall afford an opportunity to place all documents and after considering thecontentions, a fresh assessment order be drawn with adequate reasons and inaccordance with law.23[rd] March, 2023 and afford an opportunity of personal hearing in which theassessee shall afford an opportunity to place all documents and after considering thecontentions, a fresh assessment order be drawn with adequate reasons and inaccordance with law. 8.It is made clear that this Court has not gone into the merits of the matter and it is forthe assessing officer to draw a conclusion.the assessing officer to draw a conclusion. 9.No costs. 10.Urgent photostat certified copy of this order, if applied for, be furnished to theparties expeditiously upon compliance of all legal formalities.parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM) CHIEF JUSTICE I agree. (HIRANMAY BHATTACHARYYA, J.) S. Banerjee/KS AR(Ct.)