Mat/285/2023 Of Accord Capital Markets Private Limited v. Income Tax Officer And Otrhers

Item No.5. IN THE HIGH COURT OF JUDICATURE AT CALCUTTACIVIL APPELLATE JURISDICTION APPELLATE SIDE HEARD ON: 22.03.2023 DELIVERED ON: 22.03.2023 CORAM:THE HON’BLE MR. JUSTICE T. S. SIVAGNANAMAND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA M.A.T. 285 of 2023 WithI.A. No.CAN 1 of 2023 Accord Capital Markets Private Limited. Vs.Income Tax Officer, Ward No.10(2), Kolkata & Ors. Appearance:- Mr. Avra Mazumder, Mr. Kausheyo Roy …. for the appellant. Mr. Smarajit Roy Chowdhury,Mr. Prithu Dudhoria … for the respondents. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1.We have heard Mr. Avra Mazumder, learned Advocate appearingfor the appellant and Mr. Smarajit Roy Chowdhury, learned seniorstanding counsel appearing for the respondents at length. 2.This intra-Court appeal filed by the writ petitioner isdirected against the order dated 17[th] January, 2023 in WPANo.29015 of 2022. In the said writ petition, the appellant hadchallenged the order passed by the assessing officer underSection 148A(d) of the Income Tax Act, 1961 (for brevity, “theAct”) dated 29[th] July, 2022 and the consequential notice issuedunder Section 148 of the Act dated 30[th] July, 2022. 3.The primary ground on which the impugned order waschallenged was by contending that it is in total violation ofthe principles of natural justice inasmuch as the reply given bythe assessee dated 27[th] June, 2022 and the reply dated 30[th] June,2022 were not even considered. As could be seen from therelevant documents, these two replies have been uploaded andthere is proof to show that the department had received thosereplies. Unfortunately, the assessing officer while passing theorder dated 29[th] July, 2022 has referred to only the assessee’sletter dated 15[th] June, 2022, which is a letter seekingadjournment of the proceedings to enable it to submit the reply.4.Thus, it is seen that the assessment order has been passedin violation of the principles of natural justice, which callsfor interference. 5.In the result, the appeal is allowed, the order passed inthe writ petition is set aside and the order passed underSection 148A(d) of the Act dated 29[th] July, 2022 and theconsequential notice issued under Section 148 of the Act dated30[th] July, 2022 are set aside and the matter is remanded to theassessing officer with a direction to the assessing officer totake note of the replies given by the assessee dated 27[th] June,2022 and 30[th] June, 2022 and afford an opportunity of personalhearing either in person or by video conferencing and pass areasoned order on merit and in accordance with law. 6.There shall be no order as to costs.7. Urgent photostat certified copy of this order, if appliedfor, be furnished to the parties expeditiously upon complianceof all legal formalities. (T.S. SIVAGNANAM, J) I agree, (HIRANMAY BHATTACHARYYA, J.) NAREN/PALLAB(AR.C)