Shri Rajib Samaddar v. The Income Tax Officer, Ward 50(1), Kolkata & Ors

28.06.2023.PBSl. No.14. WPA 13988 of 2023 Shri Rajib Samaddar VsThe Income Tax Officer,Ward 50(1), Kolkata & Ors. Mr. Avra Mazumder,Ms. Alisha Das,Mr. Suman Bhowmik,Mr. Samrat Das. … For the Petitioner.Mr. S. Roy Chowdhury..……..for the respondent. Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned order under Section 147 read withSection 144B of the Income Tax Act, 1961, dated 15[th]May, 2023, relating to the assessment year 2016-17,on the ground of violation of principle of naturaljustice by not granting time to file documents inresponse to its notice dated 26[th] April, 2023 forproposed variation to the draft assessment. Petitionersubmits that neither the prayer for adjournment wasconsidered nor rejected and the impugned order of theAssessing Officer is totally silent on such applicationfor adjournment filed by the petitioner on 3[rd] May,2023. Mr. Roychowdhury, learned advocate appearingfor the respondent could not satisfy this Court as towhether the aforesaid adjournment petition of thepetitioner was considered or rejected. Considering the facts and circumstances of thecase and submission of parties, though the impugnedassessment order is an appellable order of statute butin view of violation of principle of natural justice, theaforesaid impugned order under Section 147 of the Actdated 15[th] may, 2023 is set aside and the matter isremanded back to the Assessing Officer concerned topass a fresh assessment order after giving anopportunity to the petitioner to file response withsupporting documents to its show-cause notice dated26[th] April, 2023 within 7 working days from the date ofcommunication of this order and final assessmentorder shall be passed within six weeks from the date offiling of such response along with the relevantdocuments, after giving a personal hearing to thepetitioner or his authorized representatives. With this observation and direction, this writpetition being WPA 13988 of 2023 is disposed of. ( Md. Nizamuddin, J.)