Wp/12670/2023 Of Irfan Husen Bepari v. Income Tax Officer Ward 5 And Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYPURTIPRASAD CIVIL APPELLATE JURISDICTIONPARABDigitally signed byPURTI PRASADPARABDate: 2023.11.09WRIT PETITION NO. 12670 OF 202311:26:53 +0530 Irfan Husen Bepari V/s. Income Tax Officer Ward 5 and Ors. ….Petitioner …Respondents ---- Mr. Sham Walve i/b Mr. Akshay Petkar a/w Mr. Aniket Molu, Mr. PranavShah and Mr. Aditya Nair for Petitioner.Mr. Suresh Kumar for Respondents. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED : 7[th] NOVEMBER 2023 P.C. : 1. Mr. Suresh Kumar states that he has received a soft copy of the affidavit of Ms. Jayadevi P. B., Income Tax Officer affirmed on 6[th] November2023 in which it is admitted that there was problem in the system whenvideo conference personal hearing was set up and hence personal hearingcould not be granted. 2.In view of what is stated in the affidavit in reply, the impugnedorder dated 25[th] May 2023 is hereby quashed and set aside. The matter isremanded for denovo consideration. The concerned Faceless AssessingOfficer (FAO) to pass the assessment order after giving personal hearing topetitioner, notice whereof shall be communicated at least five working daysin advance. The assessment order to be passed by 31[st] January 2024. All submissions of petitioner to be considered and dealt with in the assessmentorder. 3.Petition disposed. 4.In view of the above, consequential demand notice and penalty notice issued under Section 156 and Section 271 respectively of the Income Tax Act, 1961 are also quashed and set aside. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)