Justify Distributors Pvt. Ltd v. Income Tax Officer, Ward 2(1), Kolkata & Ors

14.08.2023.PBSl. No.10. WPA 17661 of 2023 Justify Distributors Pvt. Ltd. VsIncome Tax Officer, Ward 2(1),kolkata & Ors. Mr. Avra Mazumder,Mr. Suman Bhowmik,Mr. Samrat Das. … For the Petitioner.Mr. Om Narayan Rai.……..for the income tax authority. Heard learned Advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned order under Section 148A(d) of theIncome Tax Act, 1961, dated 19[th] April, 2023, relatingto the assessment year 2019-20, on the ground thatthe impugned order being non-speaking and is in totalnon-application of mind by recording therein thatpetitioner had not filed any response to therespondent’s letter/notice dated 28[th] March, 2023,while it is on record that by a letter dated 25[th] April,2023 being Annexure P-2 to the writ petition,petitioner has specifically complied the aforesaidnotice of the respondents dated 28[th] March, 2023. On perusal of the aforesaid impugned order, I find that theallegation of the petitioner is substantially correct thatin spite of filing its objection/response to the notice ofthe respondent dated 28[th] March, 2023, the same hasnot been considered in the impugned order underSection 148A(d) of the Act and that the AssessingOfficer concerned in total non-application of mind hasrecorded that the aforesaid notice dated 28[th] March,2023 was not complied with. Mr. Rai, learned advocate appearing for therespondent income tax authority could not contradictthe aforesaid allegation of the petitioner which issubstantiated by record. Considering the facts and circumstances of thecase as appears from record and submission of theparties, the aforesaid impugned order dated 19[th] April,2023, under Section 148A(d) of the Act andsubsequent proceeding are set aside and the matter isremanded back to the Assessing Officer concerned topass a fresh order after considering the reply of thepetitioner dated 18[th] April, 2023, in accordance withlaw and by giving an opportunity of personal hearingto the petitioner within 8 weeks from the date ofcommunication of this order. At the time of hearing,petitioner shall be entitled to raise all the points in thiswrit petition before the Assessing Officer. With this observation and direction, this writpetition being WPA 17661 of 2023 is disposed of. ( Md. Nizamuddin, J.)