Sl. 12 Bishnupur Public Education Institute & Anr v. Assistant Commissioner Of Income Tax, Circle-1(1), Exempt, Kolkata & Ors

11.8.2021 ks WPA 10118 of 2021 sl. 12 Bishnupur Public Education Institute & Anr. Vs Assistant Commissioner of Income Tax, Circle-1(1), Exempt, Kolkata & Ors. Mr. J.P. Khaitan, ld. Sr. Adv.,Mr. Malay Dhar,Mr. Bhaskar Sengupta … For the Petitioners.Mr. P.K. Bhowmick,Mr. S. Bhattacharjee … For the Respondent. Heard learned Advocates appearing for the parties. The petitioner in this writ petition has challengedthe impugned order dated 31[st] July, 2020 passed bythe Commissioner of Income Tax (Exemptions),Kolkata/respondent No.2, rejecting the application ofthe petitioner dated 25[th] February, 2020, makingprayer for condonation of delay in filing the return andother documents relating to Assessment Year 2016-2017, on one of the grounds, mainly that in theimpugned order dated 31[st] July, 2020, it has beenrecorded that the petitioner was intimated by an orderdated 3[rd] March, 2020 and further reminder by 18[th]May, 2020 about the discrepancies in the documentsfiled by the petitioner relating to the Assessment Yearin question but the case of the petitioner is thatneither such letter dated 3[rd] March, 2020, nor suchreminder dated 18[th] May, 2020 was ever served uponthe petitioner. Mr. Bhowmick, learned Advocate appearing for therespondents on instructions submits that he is not ina position to deny the aforesaid allegation of non-service of the aforesaid letters upon the petitioner. Mr.Bhowmick very fairly submits on instructions that theimpugned order may be set aside and the case may beremanded to the officer concerned for considerationafresh upon giving opportunity of hearing to thepetitioner or its authorised representative. Considering the submission of the parties, this writpetition is disposed of by setting aside the impugnedorder dated 31[st] July, 2020 with a direction upon theCommissioner of Income Tax (Exemptions),Kolkata/respondent No.2, to consider afresh theapplication of the petitioner dated 25[th] February, 2020for condonation of delay in filing the return and otherdocuments relating to Assessment Year 2016-2017 inaccordance with law and by passing a reasoned andspeaking order and after giving an opportunity ofhearing to the petitioner or its authorisedrepresentative within eight weeks from the date ofcommunication of this order and to communicate thedecision to the petitioner within one week thereafter. It is recorded that this Court has not gone into themerits of the case and the respondent No.2, shall consider the case of the petitioner on its own meritsand strictly in accordance with law. WPA 10118 of 2021 is disposed of. ( Md. Nizamuddin, J. )