M P Birla Foundation v. Income Tax Officer Ward 1(4) Exempt Kol And Anr

ORDER SHEETWPO/1212/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE M P BIRLA FOUNDATION VS INCOME TAX OFFICER WARD 1(4) EXEMPT KOL AND ANR. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 22[nd] June, 2023. Appearance:Mr. J.P. Khaitan, Sr. Adv.Mr. Protyush Jhunjhunwala, Adv.Mr. Mrigank Kejriwal, Adv.…For the PetitionerMr. Aryak Dutt, Adv.…For the Respondents The Court: Heard learned counsel appearing for the parties.Affidavit of service filed in Court be kept with the records. By this writ petition, petitioner has challenged the impugned orderdated 21[st] April, 2023 under Section 148A(d) of the Income Tax Act, 1961relating to assessment year 2019-20 on the ground of violation of principlesof natural justice by not considering its objections dated 19[th] April, 2023and 20[th] April, 2023 which were filed belatedly. Considering the facts and circumstances of this case and submissionsof the parties and that the petitioner being an educational institution, whichhas filed the objections/representations though belatedly, I am of the viewthat it should have been considered by the assessing officer since the samewas filed at least before passing the aforesaid impugned order. The aforesaidimpugned order dated 21[st] April, 2023 and all subsequent proceedings areset aside and the matter is remanded back to the assessing officer concerned to pass fresh speaking order in accordance with law, aftergiving opportunity of hearing to the petitioner or its authorisedrepresentative and by taking into consideration the aforesaid objections ofthe petitioner dated 19[th] April, 2023 and 20[th] April, 2023, within a period ofeight weeks from the date of communication of this order. It is clarified that this Court has not gone into the merit of theaforesaid objections and the assessing officer shall consider the samestrictly in accordance with law. With these observations and directions, this writ petition being WPO1212 of 2023 stands disposed of. TR/ (MD. NIZAMUDDIN, J.)