Mr. B. Panda, Advocate v. The Income Tax Officer, Keonjhar And Others

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.14722 of 2024 ….. Abdul Quayoum Petitioner Mr. B. Panda, Advocate Vs. ….. The Income Tax Officer, Keonjhar and others Opposite Parties Mr. S.C. Mohanty, Sr. SC along with Mr. A. Kedia, Jr. SC for Revenue Mr. A. Kedia, Jr. SC for Revenue CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE G. SATAPATHY ORDER 24.06.2024 Order No. 01. This matter is taken up by hybrid mode. 2. The challenge in the present writ petition is to an order dated 19.02.2023 of the Income Tax Officer, Keonjhar (Opposite Party No.1) under Sections 147 read with Section 144 read with Section 144B of the Income Tax Act, 1961 along with interest and penalty for the tax period 2018-19. 19.02.2023 of the Income Tax Officer, Keonjhar (Opposite Party No.1) under Sections 147 read with Section 144 read with Section 144B of the Income Tax Act, 1961 along with interest and penalty for the tax period 2018-19. 3. A perusal of the impugned order reveals that it was passed ex parte. In fact, the petitioner was unable to appear and did not even file a reply to the show cause notice (SCN) issued to him preceding the above assessment order. parte. In fact, the petitioner was unable to appear and did not even file a reply to the show cause notice (SCN) issued to him preceding the above assessment order. 4. In the petition, the petitioner has explained how he was not served with any notice for which he was not able to file reply to the show cause notice. served with any notice for which he was not able to file reply to the show cause notice. 5. Having heard learned counsel for the parties, this Court is of the view that the petitioner ought to be given one more chance to first reply to the SCN and then appear before the assessing authority for a fresh assessment order to be passed in accordance with law. the view that the petitioner ought to be given one more chance to first reply to the SCN and then appear before the assessing authority for a fresh assessment order to be passed in accordance with law. 6. Accordingly, while setting aside the impugned assessment order dated 19.02.2023 of Opposite Party No.1, this Court directs as under:- (i) The petitioner will first file a reply to the SCN on or before 15.07.2024. (ii) The matter will thereafter be taken up by opposite party on 18.07.2024, and after hearing the petitioner, a fresh assessment order shall be passed within a period of two months thereafter. If aggrieved by such order, it will be open to the petitioner to seek appropriate remedies in accordance with law. 7. The writ petition is disposed of in the above terms. (DR. B.R. SARANGI) JUDGE Subhasmita (G. SATAPATHY) JUDGE Signature Not Verified Digitally SignedSigned by: SUBHASMITA DASDesignation: Sr. StenographerReason: AuthenticationLocation: High Court of OrissaDate: 27-Jun-2024 17:34:11