Wpt v. Income Tax Department Ministry Of Finance (Goi)

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 129 of 2022 M/s Darwesh Developers A Partnership Firm, Having Its Office At, 24/ 905,Ramdev Market, Banjari Road, Raipur 492001, Chhattisgarh Through ItsPartner, Shri Shayamlal Chothwani. Ramdev Market, Banjari Road, Raipur 492001, Chhattisgarh Through ItsPartner, Shri Shayamlal Chothwani. ---- Petitioner Versus 1. National Faceless Assessment Centre Through Additional / Joint/ Deputy/Assistant Commissioner Of Income Tax / Income Tax Officer, Income TaxDepartment, Ministry Of Finance (Goi) Room No. 356 C.R. Building, IPEstate New Delhi, Delhi 110002. Assistant Commissioner Of Income Tax / Income Tax Officer, Income TaxDepartment, Ministry Of Finance (Goi) Room No. 356 C.R. Building, IPEstate New Delhi, Delhi 110002. 2. Office Of Principal Commissioner Of Income Tax Raipur 1 Ward 4(1)Raipur Through Pcit, Raipur 1 Having Its Office At, Central RevenueBuilding Rai 02, Rai 03, Rai 04, Raipur 492001, Chhattisgarh. Raipur Through Pcit, Raipur 1 Having Its Office At, Central RevenueBuilding Rai 02, Rai 03, Rai 04, Raipur 492001, Chhattisgarh. 3. Income Tax Department Ministry Of Finance (Goi), Having Its Office At,Central Revenue Building Rai02, Rai03, Rai04, Raipur 492001,Chhattisgarh. Central Revenue Building Rai02, Rai03, Rai04, Raipur 492001,Chhattisgarh. ---- Respondents ________________________________________________________________________ For Petitioner: Shri Ankit Singhal, AdvocateFor Respondents: Shri Ajay Kumrani appears on behalf of Shri Amit Choudhary, Advocate ------------------------------------------------------------------------------------------------------------- Single Bench: Hon'ble Shri Justice Sanjay S. AgrawalOrder On Board 22.04.2022 1. This Writ Petition is directed against the assessment order dated28.03.2022 (Annexure P/15) passed by Respondent No.1, i.e. Additional/ Joint/Deputy/ Assistant Commissioner Of Income Tax/ Income-Tax Officer, underSection 144 read with section 263 read with section 144(B) of the Income Tax Act,1961 (henceforth 'Act, 1961'). 2. Shri Ankit Singhal, learned counsel appearing for the Petitioner wouldsubmit that while passing the order impugned, the concerned authority has notprovided him sufficient opportunity of hearing and as the same has been passedwithout following the principles of natural justice, therefore, the order impugned isliable to be set-aside. 3. On the other hand, Shri Ajay Kumrani, learned counsel appearing for therespondents would submit that while passing the order impugned sufficientopportunity was provided to the Petitioner, therefore, it cannot be said that theorder impugned has been passed in violation of the principles of natural justice ascontended by learned counsel for the Petitioner. It is contended further that theimpugned order of assessment dated 28.03.2022(Annexure P/15) is appealableunder Section 246-A of the Act, 1961 before the Commissioner, Income Tax(Appeals) and even against the order of Commissioner, Income Tax (Appeals), thepetitioner can avail before the Income Tax Appellate Tribunal under Section 254 ofthe Act, 1961 and then he has further remedy of filing appeal before this Courtunder Section 260-A of Act, 1961, therefore, the instant writ petition, which isdirectly filed before this Court, is not maintainable. 4. I have heard learned counsel appearing for the parties and perused theentire papers annexed with this petition carefully. 5. Since the alternative efficacious remedy under Sections 246-A, 254 and260-A of the Act, 1961 is available to the Petitioner, I am, therefore, not inclined toentertain this writ petition at such a prematured stage. The petition is accordinglydismissed at the motion stage itself. No order as to cost(s). Sd/- (Sanjay S. Agrawal) JUDGE