Orissa HC Refuses to Quash Assessment Order Passed by AO on ground of Non Filing of Revised ROI: Allows Re-hearing [Read Order]

The Cuttack bench of the Orissa High Court refused to quash the assessment order passed by the assessing officer on the ground of non-filing of revised Return of Income (ROI). 

Dilpreet Singh Chhabra, the petitioner filed a writ petition for quashing the assessment order passed without considering the return of income of the petitioner. 

Sidhartha Ray, the counsel for the petitioner contended that the petitioner had a medical situation in the family, borne out by the contemporaneous certificate, and due to the reasonable cause the petitioner was unable to file the revised return of income before the assessing officer before passing of the assessment order. 

Further submitted that the assessment order passed by the assessing officer without considering relevant documents of the petitioner was not as per the law and liable to be deleted. 

S.S. Mohapatra, the counsel for the department contended that despite a show cause notice issued and all opportunities given to the petitioner for submitting any relevant documents related and the petitioner did not respond and the assessment order says that the petitioner did not supply relevant documents in spite of notice. 

The Court observed that the omission by the petitioner to file the revised return will automatically restore the impugned assessment order. 

The two-member bench comprising Arindam Sinha and S.K Mishra directed the petitioner to file the revised return of income for re-consideration of the assessment order passed by the assessing officer. 

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates