Wtax/1752/2025 Of Jagdish Sons Supplier v. Principal Commissioner Of Income Tax Kanpur And Another

Court No. - 40 Case :- WRIT TAX No. - 1752 of 2025 Petitioner :- Jagdish Sons Supplier Respondent :- Principal Commissioner Of Income Tax Kanpur And Another Counsel for Petitioner :- Ashish Bansal,Rama Goel BansalCounsel for Respondent :- Gaurav Mahajan Hon'ble Shekhar B. Saraf,J.Hon'ble Dr. Yogendra Kumar Srivastava,J. 1. Heard Sri Ashish Bansal, learned counsel appearing on behalf ofthe petitioner and Sri Gaurav Mahajan, learned counsel appearingon behalf of the respondents. 2. In the present writ petition following prayers have been made bythe petitioner:- "A. Issue of a writ of certiorari or an order quashing the impugnedorder passed under section 143(3) read with section 144B of the Actdated 20.03.2025 (Annexure-16) by Respondent No.2 being passed inviolation of the mandate of the 1961 Act, a gross violation of theprinciples of natural Justice, no oral hearing in the matter wasafforded to Petitioner, material has not been confronted to Petitionerresulting in a most UNFAIR TRIAL as also the order is adverse andsame is also against the command/tests specified under Article 14 ofthe Constitution of India, B. Issue of a writ of certiorari or an order quashing the impugnednotices unlawfully issued under 270A & 271AAC(1) of the Act dated20.03.2025 (Annexure-17) by the Respondent No.2, which are ultravires and contrary to the Act and it is against the tests specified underArticle of 14 of the Constitution of India; C. Issue a writ in the nature of mandamus or an order prohibiting theeffect and operation of the order dated 20.03.2025 (Annexure - 16) bythe Respondent No.2 passed under section 143(3) read with section144B of the Act; D. Pass any other order(s) as this Hon'ble Court may deem to be fitand more appropriate may please give the order to grant interim reliefto the petitioner by staying the operation of impugned assessment order passed by the Respondent No.2 which suffers from serious andfatal jurisdictional error(s) as pointed above;" 3. Upon perusal of the documents, it appears that on the lastoccasion a prayer for virtual hearing was sought by the petitioner.However, the same was not granted to the petitioner and order waspassed on March 20, 2025. 4. For the ends of justice, we are of the view that opportunity ofhearing should be granted to the petitioner so that it does notappear that there is violation of principles of natural justice.Accordingly, petitioner is directed to appear before the FacelessAssessing Officer (FAO) on April 29, 2025 at 11:00 A.M. throughvideo conferencing and after granting an opportunity of hearing tothe petitioner a reasoned order be passed by the authorityconcerned in accordance with law. 5. In light of the above, the impugned order dated March 20, 2025is quashed and set aside. The video conferencing hearing link andpassword should be provided to the petitioner by April 25, 2025. 6. With the above directions, the writ petition is disposed of. Order Date :- 22.4.2025 Dev (Dr. Y. K. Srivastava,J.) (Shekhar B. Saraf,J.)