Wp/6069/2023 Of Arun Shirke v. Principal Commissioner Of Income Tax Thane And Anr

1/2 911.WP-6069-2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.6069 OF 2023 Arun Shirke ….Petitioner V/s. Principal Commissioner of Income Tax, Thane & Anr. ....Respondents ---- Mr. Sham Walve a/w. Mr. Abhishek Khandelwal for petitioner.Mr. Ajeet Manwani a/w. Ms. Samiksha Kanani for respondents. ---- CORAM : K. R. SHRIRAM & DR. N. K. GOKHALE, JJ.DATED : 29[th] AUGUST 2023 P.C. : 1Petitioner is impugning an order dated 29[th] March 2023 passedunder Section 264 of the Income Tax Act, 1961 (the Act) by respondentno.1 rejecting petitioner’s application filed on 18[th] November 2021.Rejection has been on the ground that petitioner has not submitted anyexplanation and has also not responded to the show cause notice dated16[th] March 2023. 2In the facts and circumstances of the case, we do not wish to gointo the details of background. Suffice to say, petitioner was issued noticedated 16[th] March 2023 by respondent no.1 calling upon petitioner to submitrelevant documents and explanation regarding petitioner’s case on23[rd] March 2023 at 11.30 a.m. It is petitioner’s case that the said noticeitself was received by petitioner only on 27[th] March 2023. At Exhibit “Q” iscopy of the postal acknowledgment. It is not denied in the affidavit in reply that petitioner received it only on 27[th] March 2023. It is only stated that theshow cause notice was issued through ITBA system of the Department andhence, served on petitioner on the same day. 3Petitioner is an individual and we would, therefore, proceed on the basis that petitioner was not served the notice before the date on whichhe was to make submissions before respondent no.1. 4In the circumstances, we hereby quash and set aside theimpugned order dated 29[th] March 2023 and remand the matter torespondent no.1 to pass such order as he deems fit on merits. Beforepassing any order, respondent no.1 shall give personal hearing to petitioner,notice whereof shall be communicated atleast five working days in advanceby courier as well as by email at . During thepersonal hearing petitioner may submit relevant documents andexplanation including legal precedent. The order to be passed shall be areasoned order dealing with every submission of petitioner. Application ofpetitioner to be disposed within twelve weeks from the date this order isuploaded. 5Petition disposed. 6We clarify that we have not made any observation on themerits of the matter. (DR. N. K. GOKHALE, J.) (K. R. SHRIRAM, J.)