Osl Motocorp Private Limited v. Additional/Joint/Deputy

OD 4 ORDER SHEET WPO 545 of 2021IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE OSL MOTOCORP PRIVATE LIMITED Vs. ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX BEFORE:The Hon’ble JUSTICE MD. NIZAMUDDINDate : 15[th] September, 2021. (Via Video Conference) …for the petitioner Mr. Smarajit Roychowdhury, Adv. …for the respondent The Court: In this matter petitioner has challenged theimpugned order of assessment dated 12[th] April, 2021 on the groundthat in spite of the petitioner’s prayer for personal hearing which hewas entitled, without providing an opportunity of personal hearing tothe petitioner the impugned order has been passed by the assessingofficer/Respondent in violation of principles of natural justice. At thesame time, this factual and legal position cannot be ignored that theimpugned assessment order is an appealable order and in fact thepetitioner has already filed appeal before the CIT Appeal against theaforesaid assessment order. Petitioner submits that he has not takenthis ground of not providing the opportunity of hearing to thepetitioner and violation of principle of natural justice in the saidstatutory appeal. I am of the considered opinion that there is no bar in takingsuch point of violation of principles of natural justice before theAppellate Authority at the later stage even it has not been taken at thetime of filing of Appeal. Considering the submissions of the parties, I am not inclined tointerfere with the impugned assessment order and cannot grant anyrelief in this writ petition except giving liberty to the petitioner to takethe ground of natural justice before the Appellate Authority andfurthermore directing the Appellate Authority to expedite the appeal ofthe petitioner. The writ petition being WPO 545 of 2021 is disposed of. (MD. NIZAMUDDIN, J.) TR/