Wp/5557/2022 Of Uddhav Baburao Nimse v. Additional Commissioner Of Income Tax Officer And Ors

DINESHSADANANDSHERLA Digitallysigned byDINESHSADANANDSHERLADate:2022.05.0913:31:55+0500 943-cwp-5557-22.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 5557 OF 2022 Uddhav B. NimseV/s.Additional / Joint/DeputyAssistant Commissioner of IncomeTax/Income -tax Officer and ors. … Petitioner … Respondents ---------------- Mr. Rahul Hakani a/w. Mr. Ajay Singh i/b Mr. Dalal Sameer Gulam forthe Petitioner.Mr. Suresh Kumar for the Respondent. ---------------- CORAM : DATE : K.R. SHRIRAM &N.R. BORKAR, JJ.MAY 06, 2022. P.C. 1]Petitioner is impugning final assessment order dated 22.01.2022and consequent demand notices under section 156 and penalty noticeunder section 271 and 271F of the Income Tax Act, 1961 (the Act). 2]The basis of challenge is that the assessment order has beenpassed notwithstanding petitioner’s reasonable request for anadjournment because gathering of materials from multiple sources willrequire time and due to Covid, petitioner, who is an individual, wasunable to gather the information and data and his family memberswere also tested positive for Covid. According to petitioner, request foradjournment has been unreasonably denied and the assessment orderhas been passed followed by penalty proceedings. 943-cwp-5557-22.doc 3]We have considered the assessment order and in that there is noteven a reference to the request for adjournment and it simply statesthat opportunity has been provided to the assessee, but he has notavailed of any opportunities. 4]Therefore, we quash and set aside the assessment order dated22.01.2022 and remand the matter for denovo consideration.Consequent demand notice and penalty notice are also quashed. 5]The Assessing Officer shall pass fresh assessment order on orbefore 31.08.2022, after giving a personal hearing to petitioner. Thenotice for personal hearing shall be issued atleast seven working daysin advance. If the Assessing Officer wishes to rely on any order orjudgment of any High Court or Tribunal, then a list thereof shall beprovided to petitioner alongwith the notice of personal hearing so thatpetitioner may be able to deal with/distinguish those orders/judgments. 6] Petition disposed with no order as to costs. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.)