Wtax/590/2023 Of Neelima Mahajan v. Deputy Commissioner Of Income Tax And Another

Chief Justice's Court Case :- WRIT TAX No. - 590 of 2023 Petitioner :- Neelima Mahajan Respondent :- Deputy Commissioner Of Income Tax And AnotherCounsel for Petitioner :- Suyash AgarwalCounsel for Respondent :- Gaurav Mahajan Hon'ble Pritinker Diwaker,Chief JusticeHon'ble Saumitra Dayal Singh,J. 1. Heard Shri Abhishek Rastogi (through video conference), alongwith Shri Suyash Agarwal, learned counsel for the petitioner andShri Gaurav Mahajan, learned counsel for the revenue. 2. Challenge has been raised to the order dated 31.3.2023 passedby the assessing authority whereby permission has been granted toreassess the petitioner for A.Y. 2019-20. 3. In short, the grievance of the petitioner at this stage is, thoughshe had received prior notice issued to her through e-mail and hadresponded to the same by filing detailed objection, her furtherrequest to be heard in person (through counsel) remainedunanswered. 4. Resultantly, at present, the impugned order has been passedgranting permission to reassess the petitioner without dueconsideration of the petitioner's objection, on merits. It is the caseof the petitioner that her income is exempt from tax, under IncomeTax Act, 1961 (hereinafter referred to as the Act). She is a Non-Resident Indian (NRI). Other objections have also been raised. 5. Upon query, learned counsel for the revenue has referred to therecital in the impugned order indicating that the assessing authorityconsidered the objections raised, on merits. On further opportunity of personal hearing sought by the petitioner, learned counsel forthe revenue has fairly stated, that has remained from beinggranted. 6. We find, the petitioner who was otherwise entitled to anopportunity of personal hearing, especially, in view of the specificrequest made, has a genuine grievance. 7. In the context of the reassessment proceedings initiated, thatgrievance may be remedied at this stage itself rather than leavingthe petitioner at the mercy of the appeal proceedings. 8. Accordingly, no useful purpose would be served in keeping thepresent petition pending or calling for counter affidavit at thisstage. By virtue of the provisions of Section 148A(b) of the Actread with the Central Board of Direct Taxes circular dated22.8.2022, it would be wholly just and fair that the petitioner begranted such opportunity of personal hearing in light of her requestmade, earlier. 9. Accordingly, present petition is disposed of. The order dated31.3.2023 is set aside. The petitioner may appear beforerespondent no.1 through counsel on 22 May 2023 at 11:00 AM.Upon such appearance made, the respondent no.1 shall remain atliberty to pass a fresh reasoned order in accordance with law,without being prejudiced by any observation made in this order. Order Date :- 9.5.2023 Prakhar (S. D. Singh, J.) (Pritinker Diwaker, C.J.)