Bombay High Court
Shri. Shivaji Education Society, ... vs The Commissioner Of Income Tax, ... on 29 November, 2021
Bench: S.B. Shukre, Anil Laxman Pansare
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
NAGPUR BENCH, NAGPUR.
WRIT PETITION NO. 4688 OF 2021
PETITIONER : Shri Shivaji Education Society, having its
office at Shivaji Nagar, Amravati 444 601,
through its Secretary Shri Sheshrao
Shankarrao Khade.
...VERSUS...
RESPONDENTS : 01 The Commissioner of Income Tax,
Exemption, Pune having its office at 3rd
Floor, "C" Wing, PMT Building Shankar
Sheth Road, Swargate, Pune.
02 Assistant Commissioner of Income-Tax,
Circle - Exemption, MECL Building,
Nagpur.
03 National Faceless Assessment Centre,
New Delhi, through the Principal Chief
Commissioner of Income Tax, (NaFAC),
Delhi.
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Mr.Sunil Manohar, Sr. Advocate a/b Mr.Atharva Manohar,
counsel for the petitioner.
Mr.S.N.Bhattad, counsel for respondent Nos.1 to 3.
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CORAM : SUNIL B. SHUKRE &
ANIL L. PANSARE, JJ.
DATE : 29.11.2021
KHUNTE
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ORAL J U D G M E N T (Per : Sunil B. Shukre, J.)
Heard.
2. Rule. Rule made returnable forthwith. Heard finally
by consent of the learned counsel appearing for the parties.
3. No doubt, notices issued under section 143(2) and
section 142(1) of the Income Tax Act, 1961 were issued to the
petitioner at the time when e-portal was in order and that the
petitioner had also filed replies to the notices, the fact remains
that one crucial notice which was lastly issued on 11 th June, 2021
and which gave a time of just seven days i.e. up to 18 th June, 2021
to file reply to the same, could not be replied to by the petitioner
on account of the e-portal of the Revenue not being functional.
The e-portal of the Revenue was out of order and not functioning
till 30th June, 2021, thereby making it impossible for the petitioner
to file reply online to the impugned notice, and that was the only
option available to the petitioner to send his reply under the
Faceless Assessment Scheme.
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4. The e-portal of the Revenue not being functional
during the period when the last show cause notice was issued to
the petitioner and till the period up to 30th June, 2021 has not
been specifically disputed by the Revenue.
5. The impugned assessment order dated 30th June,
2021 which also stresses the fact that the petitioner did not file
reply to the show cause notice dated 11 th June, 2021, in the
circumstances, cannot be held to be an order which has been
passed after following principles of natural justice. No sufficient
opportunity has been granted to the petitioner for filing his reply.
Such an order, cannot be sustained in the eye of law. This is also
the view taken by the Division Bench of Delhi High Court in Writ
Petition (C) No.5235 of 2021 & CM Appl. 16068 of 2021 (Renew
Power Pvt.Ltd. v. National E-Assessment Centre Delhi) , decided on
19th May, 2021 which commends to us.
6. The impugned assessment order is hereby quashed
and set aside. The matter is remanded back to respondent No.3
for fresh assessment in accordance with law, which may be done
after giving adequate opportunity of hearing to the petitioner, as
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early as possible, preferably within six months from the date of the
order.
7. It is made clear that limitation period for making the
assessment as directed by this Court shall not come in the way
insofar as the issue pertains to the period which is prior to passing
of the order.
8. Learned Senior Advocate Shri Sunil Manohar, on
instructions, also submits that the petitioner would not raise such
an issue of limitation as it would pertain to the past period.
9. Rule is made absolute in the above terms. No costs.
(ANIL L. PANSARE, J) (SUNIL B. SHUKRE, J)
Signed By:GHANSHYAM S
KHUNTE
KHUNTE
Signing Date:30.11.2021 10:25
