The Calcutta High Court sets aside order passed under Section 148 of Income Tax Act, 1961 without providing opportunity for personal hearing to the assessee, Winsome Highrise Pvt. Ltd. & Anr.
By the writ petition, the petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961, relating to the assessment year 2019-20, on the ground of violation of principles of natural justice by denying the petitioner opportunity of personal hearing in spite of specifically asking for the same by its letter in its objection to the notice under Section 148A(b) of the Income Tax Act.
The respondent assessing officer neither rejected the petitioner’s prayer for personal hearing nor it has recorded any reason for not considering the petitioner’s prayer for personal hearing as appears on perusal of the aforesaid impugned order.
Based on material available on record and based on the reply of the assessee AO has to decide whether or not it is a fit case to issue a notice under section 148 of the Income Tax Act, by passing a speaking order under section 148A(d) of the Income Tax Act, with the prior approval of the specified authority.
A Single Bench of the Calcutta High Court of Justice Md Nizamuddin observed that “Considering the facts and circumstances of the case as appears from record and submission of the parties, without going into the merit of the aforesaid impugned order under Section 148A(d) of the Income Tax Act, and all subsequent proceeding on the ground of violation of principles of natural justice by denying the petitioner personal opportunity of hearing, are set aside.”
“The matter is remanded back to the Assessing Officer concerned to pass a fresh order under Section 148A(d) of the Income Tax Act by giving opportunity of personal hearing and after considering the objection filed by the petitioner, within a period of eight weeks from the date of communication of the order” the Bench concluded.
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