Iris Commosale Private Limited vs Union Of India & Ors
2021 Latest Caselaw 5716 Cal

18.11.2021
   ks                        WPA 16042 of 2021
 sl. 28
                      Iris Commosale Private Limited
                                      Vs
                             Union of India & Ors.

             Mr. Abhrotosh Majumder, Ld. Sr. Adv.,
             Mr. Avra Mazumder
                         ... For the Petitioner.

             Mr. Dhiraj Trivedi,
             Mr. Madhu Jana
                           ... For the Respondent/Revenue.

Heard learned Advocates appearing for the parties.

In this writ petition the petitioner has challenged

the impugned assessment order dated 25th August,

2021, which was passed without providing effective

opportunity of hearing to the petitioner under Section

143(3) read with Section 254 of the Income Tax Act,

1961. Though I am very reluctant to entertain any writ

petition against the assessment order because of

availability of alternative remedy by way of Appeal

before the CIT (Appeals) under the Income Tax Act but

in view of unusual exceptional circumstances in this

case I am inclined to entertain this writ petition and

interfere with the aforesaid impugned assessment

order for the reasons, which appear from record that

before passing the aforesaid impugned final

assessment order, show-cause-notice dated 18th

August, 2021 relating to assessment year 2011-2012

was issued to the petitioner, which contains the draft

assessment order and on comparing the final

assessment order with the draft assessment order, I

find the impugned final assessment order is the copy

paste of the draft assessment order and each and

every words, sentence and paragraphs are tallying

with each other. In addition to this fact additional

ground taken by the learned Advocate for the

petitioner is that against the show-cause-notice, the

petitioner had prayed for adjournment by its letter

dated 21st August, 2021 on the ground that official

portal of the Department was not working and because

of which it was not able to upload reply to the show-

cause-notice along with relevant documents, which the

assessee/petitioner was asked to file by 23rd August,

2021, and without considering the aforesaid judgment

the impugned final assessment order was passed.

Mr. Trivedi, learned Advocate appearing for the

respondent/Income Tax Department is not in a

position to contradict these allegations, which are

substantiated by record and in view of this admitted

position it will be futile to call for affidavits since the

Department would not be able to improve the case

which appears from record.

Considering the submission of the parties and the

records annexed to the writ petition, the impugned

final assessment order dated 25th August, 2021 is set

aside with the direction upon the

respondent/Assessing Officer concerned to pass a

fresh assessment order after allowing the petitioner to

file objection to the draft assessment order and by

giving effective opportunity of hearing to the petitioner

or its authorised representative.

With these observations and directions, this writ

petition, being WPA 16042 of 2021 is disposed of.

( Md. Nizamuddin, J. )