Wpa/10813/2024 Of Parul Barik v. Income Tax Officer, Ward

18.04.2024Item No.6Court No.5Saswata W.P.A. 10813 of 2024Parul BarikVersus Income Tax Officer, Ward 37(1), Kolkata & Ors. Mr.Avra MazumderMr.K. RoyMs. Alisha Das …For the petitioner…For the respondents Mr. Prithu Dudhoria 1.The present writ petition has been filed, inter alia,challenging the order dated 29[th] March 2024 issuedunder Section 148A (d) of the Income Tax Act,1961[1].challenging the order dated 29[th] March 2024 issuedunder Section 148A (d) of the Income Tax Act,1961[1]. 2.The petitioner claims to be a senior citizen and isan income tax assessee. It is the petitioner’s casethat the petitioner was served with a show causenotice dated 13[th] February 2024 issued underSection 148A(b) of the said Act, in respect of theassessment year 2020-21 and was directed to fileher reply on or before 21[st] February 2024.an income tax assessee. It is the petitioner’s casethat the petitioner was served with a show causenotice dated 13[th] February 2024 issued underSection 148A(b) of the said Act, in respect of theassessment year 2020-21 and was directed to fileher reply on or before 21[st] February 2024. 3.Mr. Mazumder, learned advocate appearing for thepetitioner, by drawing attention of this Court to the“e-proceeding response acknowledgement” dated21[st] February 2024, submits that the petitioner hadinitially sought for adjournment which was granted.However, the subsequent adjournment sought forby the petitioner on 23[rd] March 2024 wascompletely ignored by the authorities. According topetitioner, by drawing attention of this Court to the“e-proceeding response acknowledgement” dated21[st] February 2024, submits that the petitioner hadinitially sought for adjournment which was granted.However, the subsequent adjournment sought forby the petitioner on 23[rd] March 2024 wascompletely ignored by the authorities. According to Mr. Mazumder the petitioner being an elderly ladyand not conversant with the affairs had appointed aperson to look after the matter and had, for the saidpurpose, sought for an adjournment. Therespondent no. 1, however, by its order dated 29[th]March 2024 without taking note of the subsequent“e-proceeding response acknowledgement”, hadpassed the order under Section 148A (d) of the saidAct. 4.In the facts as noted hereinabove, it is submittedthat his Hon’ble Court may be pleased to set asidethe aforesaid order and provide one furtheropportunity to the petitioner to place her casebefore the respondent no. 1.that his Hon’ble Court may be pleased to set asidethe aforesaid order and provide one furtheropportunity to the petitioner to place her casebefore the respondent no. 1. 5.Mr. Dudhoria, learned advocate appearing for therespondents, on the other hand, submits that thepetitioner was duly served with a notice underSection 148A(d) of the said Act. Although, thepetitioner was required to give her response alongwith supporting documents on or before 21[st]February 2024, the petitioner instead of filing suchresponse had sought for an adjournment on thesaid date. At the instance of the petitioner, thematter was adjourned and by a notice dated 11[th]March 2024, the petitioner was kept informed thatadjourned hearing was fixed on 13[th] March 2024.The petitioner did not file any response on therespondents, on the other hand, submits that thepetitioner was duly served with a notice underSection 148A(d) of the said Act. Although, thepetitioner was required to give her response alongwith supporting documents on or before 21[st]February 2024, the petitioner instead of filing suchresponse had sought for an adjournment on thesaid date. At the instance of the petitioner, thematter was adjourned and by a notice dated 11[th]March 2024, the petitioner was kept informed thatadjourned hearing was fixed on 13[th] March 2024.The petitioner did not file any response on the 1 Hereinafter referred to as the “said Act” 1 Hereinafter referred to as the “said Act” adjourned date. It is under such circumstances, thefinal order dated 29[th] March 2024 had been passed.It is submitted that there is no irregularity on thepart of the respondents in passing the final order.final order dated 29[th] March 2024 had been passed.It is submitted that there is no irregularity on thepart of the respondents in passing the final order. 6.Heard the learned advocates appearing for therespective parties and considered the materials onrecord.respective parties and considered the materials onrecord. 7.In this case, I find that a notice under Section 148A(b) of the said Act has been issued calling uponthe petitioner to respond on or before 21[st] February2024. Admittedly, the petitioner had sought for anadjournment on the said date. At the instance ofthe petitioner the respondents had adjourned thehearing and subsequently issued a notice dated11[th] March 2024 intimating that the next date forhearing was fixed on 13[th] March 2024. It is truethat the petitioner did not take any steps on 13[th]March 2024. However, the respondents also did notpass any order on the said date.A(b) of the said Act has been issued calling uponthe petitioner to respond on or before 21[st] February2024. Admittedly, the petitioner had sought for anadjournment on the said date. At the instance ofthe petitioner the respondents had adjourned thehearing and subsequently issued a notice dated11[th] March 2024 intimating that the next date forhearing was fixed on 13[th] March 2024. It is truethat the petitioner did not take any steps on 13[th]March 2024. However, the respondents also did notpass any order on the said date. 8.Records reveal that before the order under Section148A(d) was passed, the petitioner had sought foran adjournment of the proceeding through “e-proceeding response” on 23[rd] March 2024. Suchfact would corroborate from the acknowledgementat page 26 of the writ petition. Once, suchadjournment was filed sought for, the authorities inmy view, was obliged to consider the same and to148A(d) was passed, the petitioner had sought foran adjournment of the proceeding through “e-proceeding response” on 23[rd] March 2024. Suchfact would corroborate from the acknowledgementat page 26 of the writ petition. Once, suchadjournment was filed sought for, the authorities inmy view, was obliged to consider the same and to take a decision thereon. There is no reflection of theaforesaid adjournment sought for by the petitionerin the order dated 29[th] March, 2024 passed by therespondents. 9.Having regard to the aforesaid, I am of the view thatthe final order dated 29[th] March 2024 issued undersection 148A(d) of the said Act cannot be sustained,the same is accordingly set aside and quashed.the final order dated 29[th] March 2024 issued undersection 148A(d) of the said Act cannot be sustained,the same is accordingly set aside and quashed. 10.The petitioner shall, however, be at liberty to fileher response to the original show cause noticedated 13[th] February 2024 within a period of 7 daysfrom the date. If such response is filed with therespondent no. 1 and in case personal hearing issought for, the respondents no. 1 shall deal withthe same and dispose of such response to the showcause by giving personal hearing, if necessary.her response to the original show cause noticedated 13[th] February 2024 within a period of 7 daysfrom the date. If such response is filed with therespondent no. 1 and in case personal hearing issought for, the respondents no. 1 shall deal withthe same and dispose of such response to the showcause by giving personal hearing, if necessary. 11.In the event, the petitioner does not file herresponse within the period indicated hereinabove, itshall be open to the respondent no. 1 to take stepsin accordance with law.response within the period indicated hereinabove, itshall be open to the respondent no. 1 to take stepsin accordance with law. 11.In the event, the petitioner does not file herresponse within the period indicated hereinabove, itshall be open to the respondent no. 1 to take stepsin accordance with law.response within the period indicated hereinabove, itshall be open to the respondent no. 1 to take stepsin accordance with law. 12.The entire process shall be completed within aperiod of four weeks from the date ofcommunication of this order.period of four weeks from the date ofcommunication of this order.13. With the above observations and direction, thewrit application being WPA 10813 of 2024 isdisposed of.writ application being WPA 10813 of 2024 isdisposed of. 14. Since, I have not called for any affidavits, theallegations made in the instant writ petition aredeemed not to have been admitted by therespondents. (Raja Basu Chowdhury, J.)