Calcutta High Court junks IT assessment order

Calcutta High Court junks IT assessment order

It directs the department to give the petitioner the opportunity of a hearing within eight weeks

The Calcutta High Court has rejected an Income Tax assessment order, as the department did not address the grievances of the assessee appropriately.

The petitioner had challenged the March 2021 impugned notice under the Income Tax Act, 1961 relating to the Assessment Year 2013-2014. He contended that the notice was neither issued on 31 March 2021 nor did he receive it at his registered email address. Also, it was not uploaded or displayed on the Income Tax department's portal on 1 April 2021.

He further stated that despite repeated requests through letters (8 July and 6 December 2021 and 20 January 2022) asking the respondents to provide evidence of the issue of the notice prior to 1 April 2021, he received no response.

Justice Mohammad Nizamuddin observed that the assessing officer would have to consider the proceedings afresh. He held, "The writ petition is disposed of by setting aside the impugned order rejecting the petitioner's objection to the impugned notice under the IT Act."

The court ruled, "The respondent is directed to consider and dispose of the representation of the petitioner to the writ petition in accordance with the law and passing a reasoned and speaking order. The petitioner/authorized representative should be given the opportunity of a hearing within eight weeks. All further proceedings will depend upon the final outcome of the order to be passed by the respondent."