Wp/66/2022 Of Green Globe Impex P. Ltd v. Dy. Commissioner Of Income Tax 14 (1) (2) Mumbai And 4 Ors

Digitallysigned byMEERA1/2MEERAMAHESHMAHESHJADHAVJADHAVDate:2022.01.1911:33:31 IN THE HIGH COURT OF JUDICATURE AT BOMBAY+0530ORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO.66 OF 2022 Green Globe Impex P. Ltd. ….Petitioner V/s.Dr. Commissioner of Income Tax 14(1)(2) Mumbai & Ors. …Respondents ---- Mr. P. S. Jetly, Senior Advocate a/w Mr. Sameer Dalal i/b Monika Dokhale Walve for PetitionerMr. Suresh Kumar for Respondents-Revenue ---- CORAM : K.R. SHRIRAM &R.N. LADDHA, JJ DATED : 17[th ]JANUARY 2022 P.C. : 1We have heard counsel and also considered the petition. 2The grievance of petitioner that the impugned order has been passedwithout granting a personal hearing or considering the response filed bypetitioner to the draft assessment order dated 19[th] April 2021, is correct.Even in this case, department has given less than 48 hours to respond topetitioner. In the assessment order dated 21[st ]April 2021 impugned in thepetition, respondents record that in the reply petitioner has alleged that theimport value of the purchases determined by the department was notcorrect and it has sought data how department arrived at the figure alleged.Respondent no.2 instead of providing data to petitioner has gone ahead andpassed the assessment order. This is totally against the principal of naturaljustice and we would add smacks of high handed behaviour of respondentno.2. 3In the circumstances, assessment order dated 21[st ]April 2021 is quashed and set aside. Respondent no.2, shall within 2 weeks from today,provide all the materials on which reliance has been placed while preparingthe draft assessment order and give atleast two weeks time to petitioner torespond, in addition to the response dated 21[st] April 2021 filed by petitioner.Thereafter, respondent no.2 shall give a personal hearing to petitioner andintimate date and time of personal hearing at least 7 days in advance.Subsequent thereto the assessment order as respondent no.2 may deem fitcan be passed but in that assessment order every point raised by petitionershall be dealt with in detail. If respondent no.2 wishes to rely on anyjudgments or order passed by any Court or Tribunal, he shall provide a copythereof to petitioner and give them an opportunity to deal with thosejudgments or distinguish those judgments and those submissions ofpetitioner shall also be dealt with in the assessment order. 4After completing the above proceedings, the final assessment ordershall be passed within 12 weeks from the date of this order being uploaded.The assessment order impugned does not indicate the name of the officerwho has passed the order. Respondents shall ensure that this matter isassigned to some other officer, who was not the Assessing Officer whopassed the impugned assessment order. 5Petition disposed with no order as to costs. (R. N. LADDHA, J.) (K.R. SHRIRAM, J.)