Intellisys Technologies And Research Pvt Ltd v. Assistant Commissioner Of Income Tax (Tds), Circle 2(1), Kol & Ors

ORDER SHEETWPO/2053/2022IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE INTELLISYS TECHNOLOGIES AND RESEARCH PVT LTDVSASSISTANT COMMISSIONER OF INCOME TAX (TDS), CIRCLE 2(1),KOL & ORS. BEFORE:The Hon'ble JUSTICE MD. NIZAMUDDINDate : 13[th] June, 2022. Appearance:Mr. Agnibesh Sengupta, Adv.Mr. Indranil Banerjee, Adv.Mr. Subrata Mukherjee, Adv.…For the petitionerMr. Vipul Kundalia, Adv.Mr. Amit Sharma, Adv.Mr. Anurag Roy, Adv.…For the respondent The Court : Heard learned advocates appearing for the parties.Supplementary affidavit filed in Court be kept with the records.In this writ petition, petitioner has challenged the impugnedpenalty proceeding under Section 221 of the Income Tax Act, 1961dated 11[th] January, 2022. On perusal of the same I find that the sameis in the form of a show cause notice and petitioner has been givenopportunity to give reply to the said show cause notice. In response tothe aforesaid impugned penalty notice the petitioner has filed aresponse by its letter dated 16[th] February, 2022 as appears at page 22of the writ petition and it appears that by the said letter petitioner hasasked the respondent Income Tax Authority to furnish details ofdocuments to submit a comprehensive reply and by its letter it alsoappears that the petitioner has agreed to appear before the assessing officer concerned for personal hearing in the matter. In spite of thisfact the petitioner has now challenged the aforesaid impugned noticeon the ground that on the request of the petitioner the documentswhich has been supplied to it is not sufficient. Sufficiency of thedocuments and justification for initiation of penalty proceeding byissuing the show cause notice giving opportunity to the petitioner togive response to the penalty proceeding and when the petitionerhimself has agreed to give reply to the impugned show cause noticeafter getting sufficient document and is willing to appear before theaforesaid officer concerned for personal hearing, attempt to move thiswrit petition by avoiding to face the impugned penalty proceedingwhere full opportunity is being provided by the assessing officer incompliance of Section 221 of the Act, I am not inclined to interferewith the impugned penalty proceeding and the notice since thepetitioner has still the scope of making out its case before theassessing officer concerned if it has at all to drop the impugnedproceeding. Accordingly, this writ petition being WPO 2053 of 2022 isdismissed without going into the merit of the aforesaid impugnedpenalty proceeding. However, dismissal of this writ petition will not prevent thepetitioner from urging all the points before the assessing officer whichit has taken in this writ petition. (MD. NIZAMUDDIN, J.)