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2022 (5) TMI 1161 - HC - Income TaxRevision u/s 263 - Non affording an opportunity of hearing to the petitioner - HELD THAT - Show cause notice was issued to the petitioner on 02.11.2020 fixing the date of compliance on 09.11.2020. The petitioner sought adjournment and thereafter filed her written reply on 22.12.2020. Thus, it can not be said that the impugned order has been passed without affording an opportunity of hearing to the petitioner. That apart, after the impugned order under Section 263 was passed the Assessing Authority issued notices to the petitioner and petitioner participated in proceedings and thereafter an assessment order under Section 143(3) readwith Section 263 and Section 144 B of the Act, 1961 for the Assessment Year 2016-17 was passed on 29.03.2022. This Assessment order is also not under challenge in the present writ petition. Apart from above, the order under Section 263 is appealable under Section 253(1)(c) of the Act, 1961. The Assessment Order dated 29.03.2022 is appealable under Section 246 A.
Issues:
1. Challenge to order passed under Section 263 of the Income Tax Act, 1961 without affording an opportunity of hearing. 2. Timeliness of filing the writ petition in relation to the impugned order. 3. Participation of the petitioner in subsequent proceedings and appealability of orders under Sections 263 and 143(3). Analysis: 1. The petitioner sought relief against the order dated 13.01.2021 passed under Section 263 of the Income Tax Act, 1961, alleging it to be erroneous and prejudicial to the revenue without a reasonable opportunity of being heard. The petitioner contended that the Principal Commissioner of Income Tax, Ghaziabad, passed the impugned order without providing a chance to present their case. However, the court noted that a show cause notice was issued to the petitioner on 02.11.2020, and despite seeking an adjournment, the petitioner submitted a written reply on 22.12.2020. Therefore, it was concluded that the opportunity of hearing was indeed provided to the petitioner before passing the order. 2. The impugned order under Section 263 of the Act was passed approximately 16 months prior to the filing of the writ petition on 09.05.2022. The court observed the timeline of events, including the issuance of notices and the subsequent assessment order under Section 143(3) for the Assessment Year 2016-17 on 29.03.2022. It was highlighted that the assessment order was not challenged in the present writ petition. The court emphasized that the order under Section 263 is appealable under Section 253(1)(c) of the Act, 1961, and the assessment order dated 29.03.2022 is appealable under Section 246 A of the Act 1961. Considering these factors, the court found no valid reason to entertain the writ petition and subsequently dismissed it, while allowing the petitioner to pursue the statutory remedy of appeal if desired. 3. In conclusion, the court's decision was based on the grounds that the petitioner had been provided with a reasonable opportunity of being heard before the order under Section 263 was passed. The court also took into account the subsequent proceedings and appealable nature of the orders under Sections 263 and 143(3). The dismissal of the writ petition was justified by the availability of statutory appeal remedies for the petitioner, maintaining the legal framework and avenues for redressal within the Income Tax Act, 1961.
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