Ramdhani Jaiswal v. Commissioner Of Income Tax Circle 2 And Ors

ORDER SHEET WPO/1407/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE RAMDHANI JAISWAL VSCOMMISSIONER OF INCOME TAX CIRCLE 2 AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 31[st] July, 2023. Appearance:Ms. Swapna Das, Adv.Mr. Siddharth Das, Adv.…For the PetitionerMr. S. Roy Chowdhury, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugnedassessment order dated 22[nd] May, 2023, under Section 147 read withSection 144B of the Income Tax Act, 1961, relating to assessment year2016-17. Petitioner submits that the aforesaid order has been passed inviolation of principles of natural justice by not considering his applicationfor adjournment on the show cause notice dated 15[th] May, 2023. I have perused the writ petition from which it appears that the showcause notice as to why proposed variation should not be made was issuedon 15[th] May, 2023 and by which petitioner was asked to give his responseby 10.15 hours on 17[th] May, 2023. Petitioner submits that petitioner couldnot file his reply to the show cause notice which petitioner attempted to fileon 19[th] May, 2023 though time was granted to submit the reply was within17[th] May, 2023 at 10 a.m. Petitioner submits that petitioner had requestedfor adjournment on 20[th] May, 2023 but could not produce any document to show that any adjournment petition was filed by the petitioner before theassessing officer concerned against the show cause notice in question bywhich petitioner was asked to file reply/objection by 17[th] May, 2023. Considering the facts and circumstances of the case, I am of the viewthat in this case it cannot be said that no opportunity to submitresponse/reply to the show cause notice was given to the petitioner and thatthe impugned assessment order was passed before the expiry of timegranted to the petitioner which was by 17[th] May, 2023. In this caseimpugned order was passed on 22[nd] May, 2023. As such respondent IncomeTax Authority cannot be faulted since neither any adjournment petition norany objection was filed before the assessing officer on 17[th] May, 2023 whichwas the time granted to the petitioner. Furthermore, the impugnedassessment order is an appealable order. In view of the facts and circumstances of the case, I am not inclined tointerfere with the impugned assessment order under Section 147 of the Actand accordingly this writ petition being WPO 1407 of 2023 is dismissed onthe ground of availability of alternative remedy by way of appeal. In view of payer made by the petitioner for extending the time to fileappeal before the CIT (Appeals), time is granted to the petitioner to fileappeal against the impugned assessment order within two weeks from dateand if such appeal is filed within the time stipulated herein, the appellateauthority shall consider the appeal on merit without raising the point oflimitation. (MD. NIZAMUDDIN, J.)