Wp/4233/2021 Of Nivrutti Sudamrao Navale (Huf) v. The Principal Commissioner Of Income Tax- 5, Pune And Ors

Digitallysigned byMEERA1/3MEERAMAHESHMAHESHJADHAVJADHAVDate:2021.09.0111:25:51+0530 ---- Mr. Suyog Bhave i/b Ms Farzeen Khambatta for PetitionersMr. Sham Walve a/w Mr. Pritish Chatterjee for Respondents ---- CORAM : K.R. SHRIRAM & ABHAY AHUJA, JJ. DATED : 30[th] AUGUST 2021 P.C. : 1In all these petitions, the impugned order was passed after giving onlyabout one day’s notice. Petitioners have approached this court raising agrievance that the action by respondents is against principles of naturaljustice and for quashing of the impugned order. One Mr. K.P.C. Rao,Principal Commissioner of Income Tax-3, Pune, on behalf of respondents hasfiled affidavit affirmed on 27[th] August 2021 in each of the petitions. Paragraph 4 of the each of the affidavit reads as under: “4. I say that, it is clear that the assessee was given only one day’sopportunity to submit the details by the last notice dated 03.02.2020,which is not in consonance of the principles of natural justice.Therefore, without going into any of the merits of present matter, Isay that the respondent submits to the appropriate directions of thisHon’ble Court including remand to the Revisional Authority for freshconsideration of the matter in hand.” 2Mr. Walve states that the court may quash the impugned order andremand the matter back for denovo consideration in view of paragraph 4quoted above. 3In view of the above, the order impugned in each of the abovepetitions, all dated 10[th] February 2020, is hereby quashed and set aside.Matter is remanded back to the concerned authority for denovoconsideration. Petitioners’ rights and contentions are kept open. We have not made any observations on the merits of the case. The concernedauthority to grant a personal hearing to petitioners as per the rules and pass the necessary orders within 6 weeks from today. 4All petitions disposed. (ABHAY AHUJA, J.) (K.R. SHRIRAM, J.)