Wtax/891/2021 Of Bhoj Raj v. Principal Commissioner Of Income Tax - 1 And Another

Case :- WRIT TAX No. - 891 of 2021 Petitioner :- Bhoj Raj Respondent :- Principal Commissioner Of Income Tax - 1 And AnotherCounsel for Petitioner :- Swapnil Kumar,Sudhanshu KumarCounsel for Respondent :- Gaurav Mahajan Hon'ble Naheed Ara Moonis,J.Hon'ble Saumitra Dayal Singh,J. Heard Shri Sudhanshu Kumar, learned counsel for the petitionerand Shri Praveen Kumar, learned counsel for the revenue. Challenge has been raised to the ex-parte assessment orderdated 28.09.2021 passed in the case of the petitioner for theA.Y. 2017-18. Short submission advanced by learned counsel for the petitioneris that the aforesaid order is preceded by the last notice dated23.09.2021 granting petitioner seven days time to file reply.Even before that time came to an end, the assessment ordercame to be passed on 28.09.2021 in gross violation of principlesof natural justice. Learned counsel for the revenue sought time to file counteraffidavit. That request has been declined in face of anindisputable fact borne out from the face of record that the lastnotice dated, preceding the order dated 28.09.2021, was23.09.2021. It clearly grants seven days time to petitioner to filereply. Therefore, counter affidavit may never improve the facts,thus noted above. In view of the patent defect recorded above, the order dated28.09.2021 is hereby set aside. The writ petition is allowed.Thematter is remitted to the respondent no. 2 to pass a fresh order,strictly in accordance with law. In view of the expiry of limitation, learned counsel for thepetitioner agrees and we provide that such assessment may bemade within a period of six months from today. We furtherprovide that the petitioner may file a fresh reply within a periodof one week from today. Order Date :- 23.10.2021Saurabh