Wp/6044/2021 Of Kohinoor Infra Development Thr Its Partners v. Income Tax Officer

Digitally1/2signed byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2021.09.29 IN THE HIGH COURT OF JUDICATURE AT BOMBAYsigned byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2021.09.29 IN THE HIGH COURT OF JUDICATURE AT BOMBAY15:29:16+0530CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 6044 OF 2021 Kohinoor Infra Development through its partners V/s.Income Tax Officer ….Petitioner …Respondent ---- Mr. A. Y. Sakhare, Senior Advocate a/w Mr. A.A.Garge i/b Mr. Kashyap S. Bhalerao for PetitionerMr. Sham Walve for Respondent ---- CORAM : K.R. SHRIRAM &R. I. CHAGLA, JJ DATED : 28[th] SEPTEMBER 2021 P.C. : 1When the matter was called out during the morning session, Mr.Walve requested the matter be taken up in the post lunch session in order totake instructions. 2Post lunch, Mr. Walve pointed out that in the assessment order dated31[st] August 2021, it is mentioned in paragraph 7 that “the assessee hadrequested for a personal hearing through VC which was scheduled for 27[th]August 2021 however, it was not attended by the assessee”. Mr. Walve alsopoints out that the reasons for petitioner not attending the personal hearinghas been explained in paragraphs 5, 6, 9, 10 & 14 of the petition. Mr. Gargestates that petitioner is only praying for quashing of the assessment orderand remanding it for denovo consideration after petitioner is given apersonal hearing and petitioner is not, for the moment, contesting themerits or the conclusions arrived at in the assessment order. Mr. Garge states petitioner will raise all the points during the personal hearing. 3Mr. Walve as an officer of the court states that there appears to be agenuine problem and hence the court may set aside the order and remand itfor fresh consideration. 4In the circumstances, the assessment order dated 31[st] August 2021impugned in this petition, is quashed and set aside and remanded fordenovo consideration. Consequential actions pursuant to the assessmentorder being passed are also set aside. 5Assessing Officer may pass such order as he deems fit within 6 weeksfrom today on the merits of the case after giving personal hearing topetitioner and also consider the replies or documents already filed bypetitioner. We clarify we have not made any observations on the merits ofthe case. 6Petition disposed. (R. I. CHAGLA J) (K.R. SHRIRAM, J.)