Wp/1332/2022 Of Pooja Kailash Gupta v. The Income Tax Officer (International Taxation), Ward 2 (3) (1), Mumbai And 2 Ors

Digitallysigned byPURTIPURTIPRASADPRASADPARABPARABDate: IN THE HIGH COURT OF JUDICATURE AT BOMBAY2022.03.2513:58:48+0530ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1332 OF 2022 Pooja Kailash Gupta V/s.The Income Tax Officer(International Taxation), Ward 2(3)(1),Mumbai & Ors. ….Petitioner …Respondents ---- Mr. Rohan Deshpande a/w Ms. Rucha Vaidya i/b Ms. Farzeen Khambatta for Petitioner.Mr. Arvind Pinto for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ DATED : 22[nd] MARCH 2022 P.C. : 1.The primary grievance in the petition is that an assessmentorder has been passed dated 28[th] January, 2022 and penalty notice has alsobeen issued dated 31[st] January, 2022 without issuing any notice to petitioneror granting them any hearing. According to petitioner, notice that has beensent by respondent has been sent to an E-mail address which petitioner haddiscontinued using and the current E-mail address has also been updated inthe Income Tax portal. 2.We have considered the affidavit in reply and we cannot saythat petitioner is wrong. 3.In the interest of natural justice, we set aside the ordersimpugned in the petition, viz., Assessment Order dated 28[th] January, 2022and 31[st] January, 2022, Draft Assessment Order dated 30[th] November, 2021and Penalty Notice dated 31[st] January, 2022 and remand the matter fordenovo consideration. 4.All notices shall be issued to the e-mail address given inparagraph no.III (l) . 5.Mr. Deshpande states that the subsequent communications hasbeen received by petitioner on the address noted above. 6.We clarify that we have not made any observations on themerits of the case. 7.Petition accordingly disposed. (N. R. BORKAR, J.) (K.R. SHRIRAM, J.)