Wtax/145/2020 Of Sh. Shalabh Kumar Sharma v. Assistant Commissioner Of Income Tax And 3 Others

Case :- WRIT TAX No. - 145 of 2020 Petitioner :- Sh. Shalabh Kumar Sharma R/o Flat No. 402, Ambika Apartments, Section 14, Rohini, Delhi - 110085Respondent :- Assistant Commissioner Of Income Tax, Circle-1 (2) (1), Room No. 204, Aayakar Bhawan, Sanjay Place, Agra, Uttar Pradesh and 3 OthersCounsel for Petitioner :- Laxmi Narayan Mishra, H.K. Chaturvedi Counsel for Respondent :- B K Singh Raghuvasi, Shubham Agarwal Hon'ble Biswanath Somadder,J.Hon'ble Dr. Yogendra Kumar Srivastava,J. The only issue that requires consideration in the facts of theinstant case is whether the assessee, being the writ petitionerbefore us, was given an opportunity of hearing prior to passingof the order dated 24[th] January, 2020, by the AssistantCommissioner of Income Tax, Circle-1(2)(1), Agra. This orderappears to have been passed on a petition for stay of demand forthe assessment year 2012-13, pending hearing of the statutoryappeal before the Commissioner of Income Tax (Appeal). A bare perusal of the impugned order reveals that thesubmissions of the assessee, as mentioned in its applicationdated 11[th] January, 2020, were considered. However, it does notappear from the impugned order that an opportunity of hearingwas granted to the assessee before the order was passed. On this ground alone, we are of the view that the impugnedorder dated 24[th] January, 2020 cannot be sustained and is liable The concerned respondent authority, namely, The AssistantCommissioner of Income Tax, Circle-1(2)(1), Agra, however isat liberty to decide the petition of the assessee, being the writpetitioner before us, afresh, after giving him adequateopportunity of hearing. The writ petition stands disposed of accordingly. Order Date :- 7.2.2020Monika (Biswanath Somadder, J.) (Dr. Y. K. Srivastava, J.)