Janak Bhogilal Raja v. Walve For Respodents-Revenue

Digitallysigned byGAURIGAURI AMITGAEKWADAMITDate:GAEKWAD2021.12.0614:50:47+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.2446 OF 2021 Janak Bhogilal Raja ….Petitioner V/s. Income Tax Officer, Ward – 2 (1),Thane and Ors.….Respondents---- Mr. K. Gopal i/b. Ms. Neha Paranjpe for petitioner.Mr. Sham V. Walve for respodents-Revenue. ---- CORAM : K.R. SHRIRAM &AMIT B. BORKAR, JJ. DATED : 4[th] DECEMBER 2021 AMIT B. BORKAR, JJ. P.C. : 1Petitioner is primarily aggrieved by an order dated 30[th] March2021 passed by the Principal Commissioner of Income Tax (PCIT), Thane 1under Section 264 of the Income Tax Act, 1961 (the said Act). Petitionerwas given notice on 5[th] March 2021 to appear on 9[th] March 2021 beforePCIT. Petitioner did not attend and the order impugned in the petition cameto be passed on 30[th] March 2021. 1 2Mr. Gopal, counsel for petitioner states that petitioner'sChartered Accountant, who was engaged to attend to the matter, had madea request for an adjournment on 8[th] March 2021 requesting the hearing bestood over to 23[rd] March 2021. A snapshot of the e-proceeding seekingadjournment from the website of the Income Tax Department is annexed atExhibit "O" to the petition. It is petitioner's case that the CharteredAccountant, who was to attend to the matter, was quarantined at his Gauri Gaekwad residence in Rajkot with symptoms for COVID 19 and was later testedpositive on 27[th] March 2021. There are averments to this effect in thepetition. 3We are satisfied that petitioner was, therefore, prevented bysufficient cause in not appearing for the hearing. 4In the circumstances, the order dated 30[th] March 2021 is herebyquashed and set aside. The PCIT shall consider the condonation of delayapplication, which is already filed by petitioner, on its own merits and hemay pass such order as he deems fit on the condonation of delay applicationas well as the application filed under Section 264 of the said Act inaccordance with law. 5We clarify that we have not made any observations on themerits of the matter. All rights and contentions of the parties are kept open. 6Petition disposed accordingly. (AMIT B. BORKAR, J.) (K.R. SHRIRAM, J.)