Unnayan Samity Limited v. National Faceless Assessment Center, Income Tax Department & Ors

13.06.2023.PBSl. No.6. WPA 9402 of 2023 Dhour Jamua Samabay Krishi Unnayan Samity Limited VsNational Faceless Assessment Center,Income Tax Department & Ors. Mr. Abhratosh Majumder,Mr. Avra Mazumder,Mr. Kausheyo Roy,Ms. Alisha Das,Mr. Samrat Das,Mr. Suman Bhowmik. … For the Petitioner.Mr. Smarajit Roychowdhury.……..for the Income Tax. Heard learned advocates appearing for theparties. By earlier order of this Court dated 6[th] June,2023, Mr. Roychowdhury, learned advocate appearingfor the respondent income tax authorities was asked totake instruction about the allegation of violation ofprinciple of natural justice by non-consideration ofpetitioner’s objection to the show-cause notice ofhearing issued before passing the impugned orderunder Section 147 read with Section 144B of theIncome Tax Act, 1961 which could not be respondedand filed in the portal of the department due totechnical snag on 23[rd] March, 2023 within 7 p.m. and it was filed through e-mail in the official mail addressof the department. On perusal of the instruction filedby Mr. Roychowdhury, I find that there is no cleardenial of the aforesaid allegation of technical snag inthe portal system of the department on the date andtime which was prescribed for filing the objection. Considering the facts and circumstances of thecase and in the interest of principle of natural justicethe aforesaid impugned order of assessment dated 25[th]March, 2023 is set aside and the matter is remandedback to the assessing officer concerned to reconsiderthe matter and pass order afresh after considering thereply/objection of the petitioner dated 23[rd] March,2023 along with all the supporting documents whichwere sent at the official e-mail address as appears atpage 55 being Annexure P-8 to the writ petition andafter giving an opportunity of hearing, within a periodof eight weeks from the date of communication of thisorder. It is clarified that this Court has not gone intothe merit of the objection of the petitioner and thesame shall be decided by the assessing officerconcerned by applying its independent judicious mind.With this observation and direction, this writpetition being WPA 9402 of 2023 is disposed of. Instruction filed by Mr. Roychowdhury be keptwith the record. ( Md. Nizamuddin, J.)