Shiv Kumar Saraf v. Principal Chief Commissioner Of Income Tax Room

OD –3 ORDER SHEET WPO/168/2024IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE SHIV KUMAR SARAFVSPRINCIPAL CHIEF COMMISSIONER OF INCOME TAX ROOM NO. 6,KOLKATA AND ORS BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 22[nd] March, 2024. Appearance:Mr. Anirban Banerjee, Adv.…For the Petitioner Mr. Aryak Dutt, Adv.…for respondent no. 2 The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugnedassessment order dated 1[st] February, 2024 under Section 147 read withSection 144/144B of the Income Tax Act, 1961 relating to assessment year2019-20 on the ground of violation of principles of natural justice by notallowing the petitioner to have personal hearing in spite of his specificrequest by communication dated 19[th] January, 2024. Mr. Dutt, learned advocate representing the respondent Income Tax Authority could not satisfy this Court with any document to establish thatthe aforesaid request of the petitioner for personal hearing by videoconferencing was considered by the respondent Income Tax Authorityconcerned before passing the impugned assessment order. Though this Writ Court is very reluctant to interfere with anyassessment order which is an appealable order under the Act, but in view ofviolation of principles of natural justice in this case, I am inclined to setaside the aforesaid impugned assessment order and remand the matterback to the respondent Income Tax Authority concerned to pass a freshassessment order after giving opportunity of personal hearing through videoconferencing and such assessment order shall be passed within twelveweeks from the date of communication of this order. The impugnedassessment order has been set aside only on the ground of violation ofprinciples of natural justice without going into the merit of the same. With these observations, this writ petition being WPO 168 of 2024 isdisposed of. TR/ (MD. NIZAMUDDIN, J.)