Worldline India Pvt.ltd v. R.i. Chagla, Jj

SHARAYUPANDURANGKHOT Digitallysigned bySHARAYUPANDURANGKHOTDate:2021.09.1813:54:30+0530 Sharayu Khot. IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1017 OF 2021 Worldline India Pvt.Ltd. …Petitioner Versus Assessing Officer & Ors.…Respondents ---------- Mr. Jehangir D. Mistry, Senior Advocate a/w Mr. Madhur Agrawali/by Mr. Ryan Saldana for the Petitioner. Mr. Sham Walve a/w Mr. Pritish Mukherjee for the Respondents-Revenue. ---------- CORAM : K.R. SHRIRAM & R.I. CHAGLA, JJ. DATE : 15 September 2021 (V.C.) ORDER : 1.Heard the Counsel. The petitioner’s case is thatrespondents have not strictly complied with the mandatoryprovisions of Section 144B of the Income Tax Act, 1961 and in view of Sub-Section 9 of Section 144B the assessment order passed is non- est. Mr. Mistry says that the order therefore, should be set 2. aside. 3.Without going into the details, we have considered theaffidavit in reply filed by one Ms. Seema Choudhary, jurisdictionalAssessing Officer which is affirmed on 31st August 2021. In affidavit in reply respondents do not deny that petitioner was not givenpersonal hearing though request was made and also further admittedthat there is an error in the impugned assessment order, where itstates that no written explanation has been offered. 4.In fact, in paragraph 30 of reply respondents state thatthe order be set aside and the Income Tax Department to consider thereply of the assessee. In the circumstances, the assessment orderdated 19th April 2021 together with any further penalty and demandnotice issued is set aside. Respondents may take further steps asadvised in accordance with law and if any further steps are taken,they shall follow the procedure prescribed under Section 144B of theAct. 4. 5.Petition disposed. 6.All to act on authenticated copy of this order. [R.I. CHAGLA J.] [K.R. SHRIRAM, J.]