The Rifle Factory Co-Operative Society Ltd v. The Assistant Commissioner Of Income Tax

03.01.2023 7 ss W.P.A. 28375 of 2022(Assigned) The Rifle Factory Co-operative Society Ltd. Vs. The Assistant Commissioner of Income Tax Circle-49(1) & ors. < Mr. Somak Basu Mr. Swagato Kabiraj Mr. S. Roychowdhury This is an application under Article 226 of theConstitution of India wherein the writ petitioner isaggrieved by a letter dated 7[th] December, 2022 read withorder dated 15[th] December, 2022 issued by the AssessingOfficer, Circle 49(1), Kolkata, on the petitioner with regardto payment of outstanding dues. It appears that the assessment order was passed on18[th] December, 2019 and subsequently, appeal and stayapplication was filed by the petitioner. Counsel on behalf of the petitioner submits that tilldate no opportunity has been granted with regard to stayor the appeal filed by the petitioner. He submits that theimpugned letter issued is non est in law as an opportunityshould have been granted to the petitioner before makingsuch demand. In my view, the factual matrix in the particularcase, which indicates that the Assessing Officer remainedsilent for a period of approximately three years, raisescertain questions. Furthermore, the fact that the appealand the stay application have not been heard is to belooked into. The order passed on 15[th] December, 2022 isan order passed in violation of principle of natural justiceas no opportunity was granted to the petitioner to makehis submission. Furthermore, the said order is cryptic innature and does not deal with the stay application andappeal filed by the petitioner. In light of the same, the impugned letter dated 7[th]December, 2022 and order dated 15[th] December, 2022are quashed and set aside. The authorities are directed to grant an opportunityof hearing to the petitioner with regard to stay applicationand pass a reasoned order after granting an opportunityof hearing to the petitioner within a period of six weeksfrom date. Upon passing of the reasoned order, the saidorder should be communicated to the petitioner within aperiod of one week from the date of passing of the order. I make it clear that the petitioner shall not beentitled to seek any adjournment with regard to hearingin the stay application and the appeal. With the above direction, this writ petition isdisposed of. Since no affidavit-in-opposition is called for,allegations made in the writ petition are deemed not tohave been admitted. All parties are to act on website copy of this order. (Shekhar B. Saraf, J.)