Case Law Details
Goregaon Sports Club Vs ACIT (Bombay High Court)
It is one of those blatant cases of breach of principles of natural justice and total non application of mind. In the assessment order, the Assessing Officer is referring to a show cause notice dated 12th April 2021 by which the DAO proposed modification in returned income and petitioner’s initial reply seeking an adjournment of the hearing but conveniently chooses to ignore the reply filed by petitioner on 23rd April 2021 showing cause as to why the modification in returned income should not be made.
High Court further observed that we see no reason why we should wait for respondents to file any reply and prolong the agony of petitioner and also waste precious judicial time. If the Assessing Officer had only considered the file properly and dealt with the reply dated 23rd April 2021, then the need for petitioner to approach this Court would not have arisen. Ignoring the reply and forcing petitioner to approach this Court is again adding to the docket of the already overburdened Court. Hence, it is fit case, in our view, to impose cost on the concerned officer, who shall pay a sum of Rs.5,000/- as donation from his / her personal account to P. M. Cares Fund.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Petitioner is impugning an assessment order dated 26th April 2021 on the grounds that it has been passed without even considering the submissions in writing submitted on 23rd April 2021 and without granting a personal hearing.
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