Calcutta High Court (Appellete Side)
Ishan Information Services ... vs Union Of India & Ors on 21 September, 2022
Item No.11.
IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
CIVIL APPELLATE JURISDICTION
APPELLATE SIDE
HEARD ON: 21.09.2022
DELIVERED ON:21.09.2022
CORAM:
THE HON'BLE MR. JUSTICE T. S. SIVAGNANAM
AND
THE HON'BLE MR. JUSTICE SUPRATIM BHATTACHARYA
M.A.T. No.1487 of 2022
With
I.A. No.CAN 1 of 2022
With
I.A. No.CAN 2 of 2022
Ishan Information Services Private Limited.
Vs.
Union of India & Ors.
Appearance:-
Mr. Abhratosh Majumder, Sr. Adv.,
Mr. Sutirtha Das ..... for the appellant.
Mr. Vipul Kundalia,
Mr. Amit Sharma,
Mr. Anurag Roy ... for the respondents.
2
JUDGMENT
(Judgment of the Court was delivered by T.S. SIVAGNANAM, J.)
Re: I.A. CAN 1 of 2022
1. This application has been filed to condone the delay of 84
days in filing the instant appeal.
2. We have heard Mr. Abhratosh Majumder, learned senior
counsel appearing for the appellant/assessee and Mr. Vipul
Kundalia, learned senior standing counsel duly assisted by Mr.
Mr. Amit Sharma, learned Advocate for the respondents.
3. We are satisfied with the reasons assigned in the affidavit
filed in support of the application. Accordingly, the delay in
filing the instant appeal is condoned.
4. The application being I.A. CAN 1 of 2022 is allowed.
Re: M.A.T. No.1487 of 2022
5. This intra Court appeal is directed against the order dated
18th May, 2022 in W.P.A. No. 7916 of 2022 by which the learned
single Bench declined to grant any interim order and directed
the respondents/department to file their affidavit in
opposition. The appellant being aggrieved by the same is before
us by way of this appeal.
6. The short question, which falls for consideration is
whether the appellant had an adequate opportunity to put forth
its submissions to the show cause notice issued by the
respondent under section 148A of the Income Tax Act, 1961 (for
short "Act") dated 22nd March, 2022. The appellants had filed its
response in the first case, which is taken as the sample case on
March 25, 2022 and as could be seen from the date seal of the
department, the said respondent received the same on March 25,
2022. However, in the assessment order dated 31 st March, 2022 for
the assessment year 2018-19, the assessing officer states that
the assessee never complied with the notices and show cause
notice issued and therefore, he has no other alternative but to
complete the assessment under section 148 of the Act as per the
materials available on record.
7. According to the appellant, no such assessment could have
been made because the relevant PAN namely AAACI5619Q has been
cancelled by the department themselves. Apart from the same,
other contentions were also raised in the reply dated March 25,
2022.
8. Mr. Majumder, learned senior counsel submitted that the
assessee was not communicated with the notice issued under
section 148 of the Act. If that be so, we grant liberty to the
appellant to make a request before the assessing officer for
serving a copy of the same together with the reasons recorded.
9. The learned senior standing counsel appearing for the
respondents submitted that the contention of the assessee that
the PAN has been cancelled is incorrect. In any event, we do not
propose to go into those aspects as they all touch upon the
merits of the matter. As we are satisfied that the appellant did
not have adequate opportunity to put forth its submission and
the reply to the show cause notice dated March 22, 2022 though
received by the office of the respondents has not been
considered, therefore on this short ground alone, we are
inclined to remand the matter to the assessing officer for fresh
consideration.
10. In the result, the appeal as well as the writ petition
stand disposed of and the assessment order is set aside and the
matter is remanded to the assessing officer for fresh
consideration. The assessing officer shall take into
consideration the reply filed by the assessee to the show cause
notice and all other documents as it may rely upon. The
assessing officer shall provide an opportunity of personal
hearing to the appellant or its authorised representative
through video conferencing or physical mode and pass a fresh
order on merits and in accordance with law.
11. We make it clear that we have not gone into the merits of
the matter and all issues are left to be agitated before the
assessing officer.
12. Accordingly, the appeal and I.A. No. CAN 2 of 2022 as well
as the writ petition stand disposed of/allowed.
13. No order as to costs.
14. Urgent photostat certified copy of this order, if applied
for, be furnished to the parties expeditiously upon compliance
of all legal formalities.
(T. S. SIVAGNANAM, J)
I agree,
(SUPRATIM BHATTACHARYA, J.)
NAREN/PALLAB(AR.C)
