Neutral Citation No: 2022/Dhc/002278 v. Ito, Ward43-6 [W.p.(C)

$~19 IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 9293/2022 SHUBHAM THAKRAL ..... PetitionerThrough:Mr.Sumit Kumar Batra, Advocate.versus INCOME TAX OFFICER, WARD 49(1), DELHI..... RespondentThrough:Mr.Amrit Pradhan, Advocate forMr.Ajit Sharma, standing counsel forthe Revenue. %Date of Decision: 3[rd]June, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA MANMOHAN, J (Oral): J U D G M E N T C.M.No.27835/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.9293/2022 & C.M.No.27834/2022 1.Present writ petition has been filed challenging the notice issuedunder Section 148A(b) of the Income Tax Act, 1961 (for short ‘the Act’)dated 23[rd]March, 2022 and the order passed under Section 148A(d) of theAct dated 30[th]March, 2022 for the Assessment Year 2018-19. 2.Learned counsel for the Petitioner states that only three days’ timewas granted to the Petitioner to respond as against the mandatory statutory W.P.(C) 9293/2022 period of at least seven days. He further states that though the annexureannexed with the notice granted the Petitioner eight days’ time to respond,yet the e-filing submission portal was closed on 26[th]March, 2022 itself inviolation of the statutory mandate of Section 148A (b) of the Act. 3.Learned Counsel for the Petitioner relies on the decision of this Courtin Shri Sai Co-operative Thrift and Credit Society Ltd Versus ITO, Ward43-6 [W.P.(C) No.7385/2022], wherein it has been held that under Section148A(b) of the Act, a minimum time of seven days has to be granted to theAssessee to file its reply to the show cause notice. 4.Issue notice.Learned counsel for the Respondent on instructionsstates that the Respondent-Revenue has no objection if the present matter isremanded back to the Assessing Officer for a fresh decision in accordancewith law. 5.Consequently, the impugned order passed under Section 148A(d) ofthe Act dated 30[th]March, 2022 for the Assessment Year 2018-19 is set asideand the Assessing Officer is directed to pass a fresh reasoned order inaccordance with law after considering the reply of the Petitioner, which isdirected to be filed within a week. This Court clarifies that it has notcommented on the merits of the controversy. The rights and contentions ofall the parties are left open. MANMOHAN, J JUNE 3, 2022KA MANMEET PRITAM SINGH ARORA, J W.P.(C) 9293/2022