Gujarat High Court
Rajeshkumar Arjanbhai Vekariya vs Dy. Commissioner Of Income Tax ... on 4 September, 2023
Bench: Bhargav D. Karia
NEUTRAL CITATION
C/SCA/4775/2019 JUDGMENT DATED: 04/09/2023
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 4775 of 2019
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR. JUSTICE BIREN VAISHNAV
and
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
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1 Whether Reporters of Local Papers may be allowed
to see the judgment ?
2 To be referred to the Reporter or not ?
3 Whether their Lordships wish to see the fair copy
of the judgment ?
4 Whether this case involves a substantial question
of law as to the interpretation of the Constitution
of India or any order made thereunder ?
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RAJESHKUMAR ARJANBHAI VEKARIYA
Versus
DY. COMMISSIONER OF INCOME TAX 4(3)(1)
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Appearance:
MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1
MR. NIKUNT RAVAL, ADVOCATE FOR MRS KALPANA K RAVAL(1046) for
the Respondent(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE BIREN VAISHNAV
and
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
Date : 04/09/2023
ORAL JUDGMENT
(PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV)
NEUTRAL CITATION
C/SCA/4775/2019 JUDGMENT DATED: 04/09/2023
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1 Rule returnable forthwith. Mr.Nikunt Raval, learned
counsel appearing for Mrs. Kalpana Raval, learned
advocate for the respondent, waives service of notice of
rule for and on behalf of the respondent. With consent of
the learned advocates appearing for the respective
parties, the matter is taken up for final hearing today.
2 By way of this petition under Article 226 of the
Constitution of India, the petitioner has challenged the
order dated 30.11.2018, passed under Section 179 of the
Income Tax Act, 1961, for recovering the tax dues of
M/s.Raj International Limited for the Assessment Years
2008-09, 2010-11, 2011-12 and 2012-13.
3 Several arguments have been raised by the learned
counsel for the petitioner. Essentially, it is the case of the
petitioner that the order dated 30.11.2018 was passed
without due service of notice to the petitioner and hence
essentially it is an ex-parte order.
NEUTRAL CITATION
C/SCA/4775/2019 JUDGMENT DATED: 04/09/2023
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3.1 In support of his submission, Mr.Hardik Vora,
learned counsel for the petitioner, during the course of
hearing has submitted an affidavit on one Dr.Ashwin
Ramjibhai Vekaria. The affidavit reads as under:
"01. I am residing at flat no. 3-C/D, Ashwini
Apartment, Sumul Dairy Road, Surat since 1999.
Shri Rajesh Vekaria, who is my cousin was also
residing with me in the same flat. Later in the year
2007, he shifted to flat no. 8-C in the same building
and in 2009 he shifted to flat no 1102, Manibhadra
Apartment, Parle Point, Surat.
02. Some post (envelope) was received in his name
at the above address in October 2018, which was
kept by my wife but for the Navratri festival and
deepawali period, the post could not be sent to Shri
Rajesh Bhai. Later one more post was received in
December 2018. This post reminded of the earlier
post also and both these posts were sent to Shri
Rajesh bhai at his office, in 7-8 days of the receipt of
the second post."
4 Perusal of the affidavit would indicate that when a
notice was issued to the petitioner, he was not residing at
the address during such notice. Apparently therefore, the
order impunged herein was passed in violation of
principles of natural justice.
5 Only on this ground, the order dated 30.11.2018 is
NEUTRAL CITATION
C/SCA/4775/2019 JUDGMENT DATED: 04/09/2023
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hereby quashed and set aside. However, liberty is
reserved in favour of the respondents to issue fresh
notice to the petitioner for proceeding under Sec.179 of
the Act, in accordance with law. The petition is allowed to
the aforesaid extent. Rule is made absolute accordingly.
(BIREN VAISHNAV, J)
(BHARGAV D. KARIA, J)
BIMAL
