The Calcutta High Court dismissed a writ petition as no objection filed before the Assessing Officer (AO) against an assessment order passed under Section147 of Income Tax Act, 1961.
By the writ petition, the petitioner has challenged the impugned assessment order under Section 147 read with Section 144B of the Income Tax Act, 1961, relating to assessment year 2016-17. The Petitioner, Ramdhani Jaiswal, submitted that the aforesaid order has been passed in violation of principles of natural justice by not considering his application for adjournment on the show cause notice.
The petitioner further submitted that the petitioner could not file his reply to the show cause notice which petitioner attempted to file on 19th May, 2023 though time was granted to submit the reply was within 17th May, 2023 at 10 a.m and that the petitioner had requested for adjournment on 20th May, 2023 but could not produce any document to show that any adjournment petition was filed by the petitioner before the Assessing Officer concerned against the show cause notice in question by which petitioner was asked to file reply/objection by 17th May, 2023.
A Single Judge Bench of Justice Md Nizamuddin observed that “I am of the view that in this case it cannot be said that no opportunity to submit response/reply to the show cause notice was given to the petitioner and that the impugned assessment order was passed before the expiry of time granted to the petitioner which was by 17th May, 2023. In this case impugned order was passed on 22nd May, 2023.”
The Court further noted that as such the respondent Income Tax Authority cannot be faulted since neither any adjournment petition nor any objection was filed before the assessing officer on 17th May, 2023 which was the time granted to the petitioner.
“In view of the facts and circumstances of the case, I am not inclined to interfere with the impugned assessment order under Section 147 of the Income Tax Act and accordingly this writ petition is dismissed on the ground of availability of alternative remedy by way of appeal.”
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