Shree Ramkirshna Sishu Tirtha & Anr v. Income Tax Officer, Ward 23(1), Hooghly & Ors

Item No.3. IN THE HIGH COURT OF JUDICATURE AT CALCUTTACIVIL APPELLATE JURISDICTIONAPPELLATE SIDE HEARD ON: 22.12.2022 DELIVERED ON:22.12.2022 CORAM: THE HON’BLE MR. JUSTICE T. S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA M.A.T No.1943 of 2022withI.A. No.CAN 1 of 2022 Shree Ramkirshna Sishu Tirtha & Anr.Vs.Income Tax Officer, Ward 23(1), Hooghly & Ors. Appearance:-Mr. Sanjay Bhowmik, Mr. Indranil Banerjee, Mr. Subrata Mukherjee Mr. Om Narayan Rai … …. for the appellants. for the respondents. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1.This intra-Court appeal by the writ petitioners is directedagainst the order dated 28[th] November, 2022 in W.P.A. 19557 of 2022. By the said order, the writ petition stood disposed of bydirecting the appellants to file a representation before theassessing officer and explaining as to why two PAN numbers wereobtained by the appellants / assessee. Till the disposal of therepresentation, the learned Single Bench has directed an orderof status quo to be passed pursuant to the order passed underSection 148A(d) of the Income Tax Act, 1961 (for short, “theAct”) dated 30[th] April, 2022. Aggrieved by such order, theappellants / writ petitioners have filed the present appeal. 2.We have heard Sanjay Bhowmik, learned Advocate appearingfor the appellants and Mr. Om Narayan Rai, learned seniorstanding counsel for the respondents/revenue.3.Though we fully agree with the substantial part of thedirection issued by the learned Judge directing the appellantsto go before the assessing officer and make a representation,the assessing officer will be precluded from considering therepresentation since already he has passed an order underSection 148A(d) of the Act dated 13[th] April, 2022. Therefore,unless and until such order is set aside and the assessingofficer is empowered to consider the matter afresh, thedirection issued in the writ petition cannot be implemented. 4.We have perused the order dated 13[th] April, 2022 passedunder Section 148A(d) of the Act and we find that the order tobe a non-speaking order. The appellants had submitted a replydated 28[th] March, 2022 to the notice issued under Section 148A(b) of the Act. In the said reply, the assessee has pointed outas to how and under what circumstances two PAN numbers wereapplied and the fact that one of the PAN numbers wassurrendered, was also set out. The assessing officer shouldexamine the correctness of the stand taken by the appellants,which according to the appellants, was an inadvertent mistake.As we are satisfied that the order dated 13[th] April, 2022 is anon-speaking order, we are inclined to interfere with the sameand remand the matter back to the assessing officer for freshconsideration and preserving the direction issued by the learnedSingle Bench directing the appellants to submit arepresentation. 5.In the result, the appeal along with the connectedapplication are disposed of by setting aside the order dated 13[th]April, 2022 passed under Section 148A(d) of the Act and thematter stands remanded and restored to the file of the assessingofficer. The appellants are directed to submit a representationas directed by the learned Single Bench and the assessing officer on receipt of the representation shall afford an opportunity of personal hearing and consider the reply dated 28[th] March, 2022 as well as the representation and pass a fresh order on merits and in accordance with law. 6.Needless to state that the consequential notice issued under Section 148 of the Act is also set aside. 7.There shall be no order as to costs. 8. Urgent photostat certified copy of this order, if appliedfor, be furnished to the parties expeditiously upon complianceof all legal formalities. (T.S. SIVAGNANAM, J) I agree, (HIRANMAY BHATTACHARYYA, J.) officer on receipt of the representation shall afford an opportunity of personal hearing and consider the reply dated 28[th] March, 2022 as well as the representation and pass a fresh order on merits and in accordance with law. 6.Needless to state that the consequential notice issued under Section 148 of the Act is also set aside. 7.There shall be no order as to costs. 8. Urgent photostat certified copy of this order, if appliedfor, be furnished to the parties expeditiously upon complianceof all legal formalities. (T.S. SIVAGNANAM, J) I agree, (HIRANMAY BHATTACHARYYA, J.) NAREN/PALLAB(AR.C)