Mat/2095/2023 Of Income Tax Officer Ward 44 2 Kolkata v. Debajyoti Bhattacharya

Form No. J.(2)Item No.14 IN THE HIGH COURT OF JUDICATURE AT CALCUTTACIVIL APPELLATE JURISDICTIONAPPELLATE SIDE HEARD ON: 02.01.2024 DELIVERED ON: 02.01.2024 CORAM:THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAMAND THE HON’BLE MR. JUSTICE SUPRATIM BHATTACHARYA M.A.T. 2095 of 2023 With I.A. No. CAN 1 of 2023 With I.A. No. CAN 2 of 2023 Income Tax Officer, Ward – 44(2), Kolkata Vs.Debajyoti Bhattacharya Appearance:- Mr. Prithu Dudhoria Mr. Avra MazumderMr. Suman BhowmikMr. Samrat Das ………for the appellant ………for the respondent JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.) In Re: I.A. No. CAN 2 of 2023 1.We have heard the learned advocates for the parties. 2.There is delay of 123 days in filing the appeal. We have perused the affidavit filed in support of the petition and we find that sufficient cause has been shown for not being able to prefer the appeal within the period oflimitation. 3.I.A. No.CAN 2 of 2023 is allowed and the delay in filing the appeal iscondoned.condoned. In Re: M.A.T. 2095 of 2023 4.This intra-Court appeal by the department is directed against the orderdated 16[th] May, 2023 in W.P.A. 8122 of 2023. In the said writ petition, therespondent herein had challenged the order passed under Section 147 readwith Section 144B of the Income Tax Act, 1961 dated 20[th] March, 2023 forthe assessment year 2018-2019 on the ground that no draft assessmentorder was served on the writ petitioner before final assessment order waspassed. 5.It is the submission of the learned Senior Standing Counsel for theappellant that it is not mandatory for the officer to serve the draftassessment order. However, from the Memorandum of Appeal, we find thatthe contention of the department is that the assessing officer had issuedshow-cause notice to the assessee on 7[th] March, 2023, which is in thenature of a draft assessment order containing all proposed variations. 6.If this is the stand taken by the department, it goes without saying thatthere was no draft assessment order prepared but only a show-cause noticewas issued on 7[th] March, 2023. 7.Thus, we are of the view that the learned Single Bench rightly set aside theassessment order and remanded the matter back to the assessing officer tosupply a copy of the draft assessment order and thereafter, after invitingassessment order and remanded the matter back to the assessing officer tosupply a copy of the draft assessment order and thereafter, after inviting the objections from the assessee, proceed to pass final orders in accordancewith law. 8.Thus, we find no ground to interfere with the order passed by the learnedSingle Bench and the appeal stands dismissed. Consequently, I.A. No. CAN1 of 2023 also dismissed.Single Bench and the appeal stands dismissed. Consequently, I.A. No. CAN1 of 2023 also dismissed. 9.No costs. 10.Urgent photostat certified copy of this order, if applied for, be furnished tothe parties expeditiously upon compliance of all legal formalities. the parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM) CHIEF JUSTICEI agree. (SUPRATIM BHATTACHARYA, J.) Pallab AR(Ct.)