M/S. Rajadhiraj Commotrade Pvt. Ltd v. The Income Tax Officer, Ward-1(4), Kolkata

WPO No. 266 of 2020 IA:GA 1/2020 (Old No.GA/1215/2020)GA/2/2020 (Old No.GA/1216/2020)IN THE HIGH COURT AT CALCUTTAConstitutional Writ JurisdictionORIGINAL SIDE M/S. RAJADHIRAJ COMMOTRADE PVT. LTD. Versus THE INCOME TAX OFFICER, WARD-1(4), KOLKATA BEFORE: The Hon'ble JUSTICE RAJASEKHAR MANTHA Date : 21[st] September, 2020 (Via Video Conference) Ms. Kavita Jha, Adv.Mr. Ganesh N. Jajodia, Adv.Mr. Rohit Banerjee, Adv.Ms. Satabdi Dutta, Adv.… for PetitionerMr. S.N. Dutta, Adv.Mr. Asoke Bhaumik, Adv.… for Respondent The Court : The writ petitioner is aggrieved by the order dated 19[th]December, 2019 issued by the Assessing Officer(IV), Aayakar Bhawan, Kolkata.The principal grievance is that the writ petitioner has been charged with non- filing of Returns for A.Y. 2012-13. It is also alleged against the petitioner that noReturn has been filed in respect of PAN AADCR 9208B. The petitioner contends that they have nothing to do with this PANnumber. The petitioner also submits that the postal address of the allegedassessee mentioned in the impugned order is not known to them. The petitioneralso submits that, contrary to the views of the assessing officer they have alreadysubmitted returns for the assessment year 2012-13. Per contra, counsel for the authorities submits that it is the petitionersthemselves that have been using this allegedly unknown PAN number along withanother PAN under the same identity and the order of the assessing authoritywas justified in law and in fact. There are other issues also raised by thepetitioner that need not be gone into at this stage by this Court. Since serious allegations have been made by the petitioner against theassessing officer that border on misconduct, this Court is of the view that thematter should be dealt with suitably by the statutory appellate authority underSection 246 of the Income Tax Act. Leave is therefore granted to the petitioner tofile a statutory appeal under Section 246, within a period of 30(thirty) days fromdate. The impugned order shall remain stayed for a period of 30(thirty) days fromdate. The appeal shall be accepted in physical form by the appellate authorityand not by electronic means. The appellate authority, if necessary, shall take all steps to investigate into the contentions on behalf of the assessing officer thattwo PAN numbers are being used by the same petitioner illegally and dues to theextent of Rs.9 Crore have accumulated against them. All issues are kept open to be agitated. In view of the above, all GA applications are disposed of. (RAJASEKHAR MANTHA, J.) SN/SB.AR(CR)