Wp/11417/2021 Of Ramesh Chand Grover v. Income Tax Department

The High Court Of Madhya PradeshWP-11417-2021 (RAMESH CHAND GROVERVs INCOME TAX DEPARTMENT) [13][-][07][-][2021]Jabalpur, Dated : Heard through Video Conferencing. Shri Ashish Goyal, learned counsel for the petitioner. Shri Sanjay Lal, learned counsel for the respondent. This petition is directed against the assessment order dated 15.04.2021 Annexure-P/1 passed by the Assessing Officer. Learned counsel for the petitioner has argued that the writ petitionagainst the aforesaid order should be directly entertained by this Court as therespondent-Assessing Officer has failed to consider the reply submitted bythe petitioner inasmuch as the assessment order has been passed in utterbreach of the principles of natural justice. Reference is made to para-7 of theassessment order. Learned counsel for the respondent on the other hand submitted thatthe impugned order is appealable before the CIT (Appeals) and that the replysubmitted by the petitioner has been duly considered. Reference is made topara 6 of the assessment order. Having heard learned counsel for the parties and considering theimpugned order, we do not find any extraordinary reason to bye-pass thealternative remedy of appeal before the CIT (Appeals). We dispose of thewrit petition requiring the petitioner to file appeal before the CIT (Appeals)within a period of 15 days from today. If the appeal is filed within theaforesaid period of 15 days, the CIT (Appeals) shall decide the same inaccordance with law within a period of 3 months after hearing the petitioner. The writ petition is disposed of accordingly. (MOHAMMAD RAFIQ)CHIEF JUSTICE (VIJAY KUMAR SHUKLA)JUDGE Signature Not VerifiedSANDigitally signed by ANUPRIYA SHARMACHOUBEYDate: 2021.07.15 15:36:46 IST