Ram Avtar Gupta v. National E-Assessment Centre, Delhi, Through Pr.commissioner Of Income Tax Room

HIGH COURT OF JUDICATURE FOR RAJASTHAN D.B. Civil Writ Petition No. 6070/2021 Ram Avtar Gupta S/o Gulab Chand Gupta, Aged About 68 Years,R/o O Krishi Upaj Mandi, Tonk, Tonk, Rajasthan. ----Petitioner Versus 1. National E-Assessment Centre, Delhi, Through Pr.Commissioner Of Income Tax Room No. 401. 2Nd Floor,E-Ramp, Jawaharlal Nehru Stadium, DelhiCommissioner Of Income Tax Room No. 401. 2Nd Floor,E-Ramp, Jawaharlal Nehru Stadium, Delhi 2. Income Tax Officer, Ward Tonk Kailash Bhawan, Tonk,Rajasthan.Rajasthan. ----Respondents For Petitioner(s) : Mr. Jaideep Malik with Mr. Ruchesh SinhaMr. Ruchesh SinhaFor Respondent(s): HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SATISH KUMAR SHARMA Order 19/07/2021 1.Heard learned counsel for the petitioner. 2.Although the constitutional validity of Section 144B of Income Tax Act, 1961 has come to be questioned in the presentwrit application, the essential challenge made herein is to an orderof assessment passed under the Faceless E-Assessment Schemeof 2019. 3.We are not, at the present juncture, inclined to challenge theaforesaid provision noted hereinabove of the Income Tax Act,since the order of e-assessment clearly indicates that thepetitioner has failed to make an application for oral hearing onlineas required by the portal maintained for such purpose. Although he brings to our notice certain communications written by him tohe Assessing Officer, requesting for an opportunity of oral hearing,the same admittedly was not made online. Hence, we are of theconsidered view that ends of justice would be best served if thepetitioner pursue appeal remedy that is available to him under lawand we desist from entertaining the present writ applicationchallenging the constitutional validity of the provision. For futurechallenge, if such circumstances arise, if the petitioner approachesthe Appellate Authority within a period of four weeks from todayand if there is some delay in filing the said appeal, the same maybe condoned and the appeal of the petitioner be entertained on itsown merits and to proceed further. 4.The petitioner is at liberty to raise other such appropriatesteps as he may deem necessary for seeking interim directions aswell. 5.Accordingly, the writ petition is dismissed as indicated above. (SATISH KUMAR SHARMA),J(INDRAJIT MAHANTY),CJ N.Gandhi/Rajat-1