M/S. Vaibhavlaxmi Commodities Pvt. Ltd v. Income Tax Officer, Ward – 13(1) Kolkata & Ors

29.08.2023PB Sl. No.17. WPA 19245 of 2023 Zafar Alam Shaharyar, Director of M/s. Vaibhavlaxmi CommoditiesPvt. Ltd. VsIncome Tax Officer,Ward – 13(1) Kolkata & Ors. Mr. Avra Mazumder,Mr. Suman Bhowmik,Ms. Alisha Das,Mr. Samrat Das. … For the Petitioner.Mr. Smarajit Roy Chowdhury.…….for the respondent. Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned assessment order dated 30[th] May, 2023,under Section 147 read with Section 144 of the IncomeTax Act, 1961, relating to the assessment year 2015-16, on the ground of violation of principle of naturaljustice by not giving the petitioner effective opportunityof hearing as well as the time to file reply to the show-cause notice which was issued on 26[th] May, 2023, at6-18 p.m. and the date of hearing was fixed on 29[th]May, 2023, at 11-30 a.m. and 27[th] May, 2023 and 28[th]May, 2023 were Saturday and Sunday. So, consideringthese facts actually petitioner was given less than a day for filing reply to the show-cause notice as well asfor attending the hearing. Though the aforesaidimpugned assessment order is an appellable order andalternative remedy is available to the petitioner, butthe facts and exceptional circumstances as recordedhereinabove and in the interest of justice, petitioner isbeing given opportunity to file the reply to theimpugned show-cause notice and for hearing within 7days from date. The aforesaid impugned assessmentorder dated 30[th] May, 2023, is accordingly set asideand fresh assessment order is to be passed by theAssessing Officer concerned in accordance with law. Ifpetitioner files the reply within the time stipulatedherein, the fresh time for hearing will the fixed. With this observation and direction, this writpetition being WPA 19245 of 2023 is disposed of. ( Md. Nizamuddin, J.)