Wp/5068/2022 Of Narendra Pandurang Gandhi v. The Assistant Commissioner Of Income Tax National Faceless Centre And Anr

IN THE HIGH COURT OF JUDICATURE AT BOMBAYPURTIPRASAD CIVIL APPELLATE JURISDICTIONPARABDigitally signed byPURTI PRASADPARABDate: 2023.11.09WRIT PETITION NO. 5068 OF 202211:26:54 +0530 Narendra Pandurang Gandhi….Petitioner V/s.The Assistant Commissioner of IncomeTax, National Faceless AssessmentCentre, Delhi and Anr.…Respondents ---- Mr. Bharat Gadhavi i/b Tejesh Dande and Associates for Petitioner.Mr. Suresh Kumar for Respondents. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED : 7[th] NOVEMBER 2023 P.C. : 1.Though the assessment order has been passed under Section147 read with Section 144 read with Section 144(B) of the Income Tax Act,1961 (the Act) on 29[th] March 2022, counsel states that this court shouldentertain this petition under Article 226 of the Constitution of India and notdirect petitioner to exhaust alternative remedy available under the Actbecause the impugned assessment order has been passed without followingthe principles of natural justice. Mr. Gadhavi states that the objections toreopening has not been considered and even personal hearing was notgranted. The objections have been filed on 29[th] March 2022and the assessment order has also been passed on 29[th] March 2022 at10:14:37 IST. From the e-proceedings response acknowledgment filed withthe petition, Mr. Suresh Kumar states it appears the objections have beenuploaded on 29[th] March 2022 at 09:51 hours. 2.In our view it is impossible for someone to consider the replywith the documents uploaded and pass the assessment order within 20minutes. 3.Keeping open the rights and contentions of the parties wehereby quash and set aside the assessment order dated 29[th] March 2022 andremanded the matter to Faceless Assessing Officer (FAO) for denovoconsideration. The FAO shall after giving personal hearing to petitioner,notice whereof shall be communicated at least five working days in advance,may pass the assessment order as he deems fit in accordance with law. Theorder shall consider all submissions of petitioner and be a reasoned order.The assessment order to be passed by 31[st] January 2024. 4.Petition disposed. 5.We clarify that we have not made any observations on themerits of the matter. 6.In view of the above, all consequential demand notices, penaltynotices are quashed and set aside. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)