Lgw Industries Limited v. Assessment Unit, Income Tax Department & Ors

36 09.04.2024 Ct. No.02 pg/RUP. 09.04.2024 IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONAPPELLATE SIDE WPA 8796 of 2024 LGW Industries LimitedVs.Assessment Unit, Income Tax Department & Ors. Mr. Abhratosh Majumder, Sr. Adv. Mr. Avra Mazumder Mr. Ramesh Patodia Ms. Megha Agarwal Mr. Suman Bhowmik Mr. K. Roy Mr. Samrat Das … For the petitioner Mr. Om Narayan Rai … For the respondents Heard learned advocates appearing for theparties. By this writ petition petitioner has challenged theimpugned assessment order dated 7[th] March, 2024,under Sections 147/144B of the Income Tax Act, 1961,on the ground of violation of principle of natural justiceby not providing reasonable opportunity of hearing and tofile reply to the show cause notice dated 27[th] February,2024 before passing the impugned assessment order. Petitioner submits that the petitioner could notsubmit the reply to the aforesaid show cause notice andparticipate in the hearing due to illness of the father of itsChartered Accountant and in this regard petitioner has annexed all the supporting medical documents before theAssessing Officer which were not considered by him.Petitioner has annexed all those medical documents withthis writ petition also. Considering the facts and circumstances of thecase as appears from record and submission made by theparties and in the interest of justice, the impugnedassessment order dated 7[th] March, 2024 is set aside byextending the time to submit the reply to the aforesaidshow cause notice by ten days from date and theAssessing Officer concerned shall pass a freshassessment order by taking into consideration such replyto be filed by the petitioner and by providing opportunityof personal hearing to the petitioner or its authorisedrepresentative, within a period of 15 days from date ofreceipt of such reply, without granting any unnecessaryadjournment to the petitioner. It is clarified that this Court has not gone into themerit of the assessment while setting aside the impugnedassessment order and it is set aside only on the ground ofviolation of principle of natural justice and, as such,while passing the fresh assessment order, the AssessingOfficer shall pass the same on its own merit of the case. In case of failure on the part of the petitioner tosubmit the objection/reply to the show cause noticewithin the time stipulated herein, the impugnedassessment order shall stand revived. With the aforesaid observation and direction, thiswrit petition, being WPA 8796 of 2024, is disposed of. Urgent photostat certified copy of this order, ifapplied for, be given to the parties, upon compliance ofnecessary formalities. (Md. Nizamuddin, J.)