Shroff Chemicals Pvt. Ltd v. Assistant/Deputy Commissionerof Income Tax, Circle-11(1), Kolkata & Ors

29.11.2022. p.b.Sl. No.21. WPA 23833 of 2022 Shroff Chemicals Pvt. Ltd. Vs. Assistant/Deputy CommissionerOf Income Tax, Circle-11(1), Kolkata & Ors. Mr. Avra Mazumder,Ms. Megha Agarwal,Mr. Binayak Gupta,Mr. Suman Bhowmik. ……..for the petitioner. Mr. Aryak Dutt. ……..for the respondent. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order dated 29[th] July, 2022 under Section148A(d) of the Income Tax Act, 1961, relating toassessment year 2015-2016, on the ground of violation ofprinciples of natural justice by denying the petitioneropportunity of hearing in spite of making specific requestby its objection dated 7[th] June, 2022 being Annexure P-2of the writ petition. Furthermore, on perusal of theaforesaid impugned order dated 29[th] July, 2022, I find thatthere is no reference or mentioning of the petitioner’srequest for personal hearing as to whether it has beenconsidered or rejected. Mr. Dutt, learned advocate appearing for therespondents is not in a position to satisfy as to whetherpersonal hearing to the petitioner was given or not. Considering the facts and circumstances of this casethis writ petition being WPA 23833 of 2022 is disposed ofby setting aside the aforesaid impugned order dated 29[th]July, 2022 without going into the merit of the same and itis set aside only on the ground of violation of principles ofnatural justice and the matter is remanded back to pass afresh speaking order in accordance with law after giving anopportunity of hearing to the petitioner or its authorizedrepresentations within eight weeks from the date ofcommunication of this order and also to consider therequest made by the petitioner in its aforesaidletter/objection. (Md. Nizamuddin, J.)