AVESH SHEKH Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard.

(2.) The present appeal is against the order dtd. 16/3/2023 passed in WP(T) No.66 of 2023. The learned Single Bench dismissed the writ petition on the ground of alternative available remedy to prefer an appeal under Sec. 246-A before the CIT appeal.

(3.) Learned counsel for the appellant would submit that initially notice under Sec. 148 of the Income Tax Act, 1961 was issued on 27/3/2022, to which income tax return was filed by the petitioner on 19/8/2022. Having not satisfied with the assessment, different notices were issued and lastly show-cause notice dtd. 6/1/2023 was issued to the appellant. The appellant filed reply on 13/1/2023. Again show cause notice was issued on 20/1/2023 by the department to the appellant. By such notice reply was sought to be filed till 25/1/2023 by 16.15 hours (4.15 pm). The appellant filed adjournment request on the ground that father of the appellant is terminally ill and is admitted to the hospital from 17/1/2023 and further 15 days time was sought for. The reason assigned was that he being the only son, some time may be given to look after him thereby adjournment was sought. The contention of the appellant is that the same was not heard and in the assessment order passed on 15/2/2023, no reference was made about said application for adjournment. It is submitted that said application for adjournment was not adjudicated which resulted into defeat of rules of natural justice. Consequently, a writ petition would lie and no prejudice would be caused to the department if the appellant is allowed to be heard and fresh orders are passed.