Kamal Radhakrishna Ladsariya vs National Faceless Assessment ...
2023 Latest Caselaw 6261 Bom

2023:BHC-OS:6043-DB

                                                   1                             18-WPL-14509-2023


                              IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                 ORDINARY ORIGINAL CIVIL JURISDICTION

                                     WRIT PETITION (L) NO.14509 OF 2023

             Kamal Radhakrishna Ladsariya                                  ...Petitioner
                       V/s.
             The National Faceless Assessment
             Centre & Ors.                                    ...Respondent
                                             -----
             Mr. Prakash Shah a/w. Mr. Yash Prakash i/b. PDS Legal for Petitioner.
             Mr. Suresh Kumar for Respondents.
                                             -----

                                                  CORAM :    K. R. SHRIRAM &
                                                             FIRDOSH P. POONIWALLA, JJ.

DATE : 3rd JULY 2023 P. C.:-

1. At the outset leave to amend granted to include

Commissioner of Income Tax-20, Mumbai and Income Tax Officer,

Ward 22(2)(1), Mumbai in the cause title.

2. Petitioner is impugning an assessment order dated 19 th

May 2023 passed under Section 144B read with sections 143(3) and

147 of the Income Tax Act for the Assessment Year 2014-2015 on

various grounds. The primary ground is despite the request for

personal hearing by a letter dated 16th May 2023, the impugned

Assessment Order has been passed without granting the personal

hearing nor considering the explanation given.

             Ashvini Kakde                                                                  1 of 3





                                          2                           18-WPL-14509-2023

3. Mr. Shah points out that certain portions of the reply dated

16th May 2023, has been reproduced in the impugned order but the

portions relating to request for personal hearing have been

conveniently avoided.

4. Mr. Suresh Kumar in all fairness and as an officer of the

Court agreed with the grievance raised by Petitioner. We also find that

the grievance raised by Petitioner is justified.

5. In the circumstances, without making any observations on

the merits of the matter, we hereby quash and set aside the impugned

order dated 19th May 2023. The matter be remanded to the Faceless

Assessing Officer ("FAO") who shall be appointed as per the provisions

of law. The FAO may pass such an order as he may deem fit and before

passing an order shall give a personal hearing to the Petitioner. Notice

thereof shall communicated at least five working days in advance.

6. The order to be passed shall be a reasoned order and shall

deal with every submissions of Petitioner. If the FAO is going to rely on

any judgment or ruling of any Court/Tribunal, a list thereof shall be

Ashvini Kakde 2 of 3

3 18-WPL-14509-2023

made available to the Petitioner along with the notice of personal

hearing, so that Petitioner will be in a position to deal with/distinguish

those.

7. Petition disposed. No order as to costs.

(FIRDOSH P. POONIWALLA., J.)                     (K. R. SHRIRAM, J.)




Ashvini Kakde                                                                3 of 3