Income Tax Officer faces contempt for violating court order on parallel proceedings without hearing.

The High Court found that the Income Tax Officer violated a court order by proceeding with parallel proceedings without granting a personal hearing as directed. The Faceless Assessment Officer was directed to explain the reasons for disregarding the court's order and faced the possibility of contempt proceedings and substantial costs for wasting judicial time. The Court emphasized the importance of compliance with court orders and warned of potential consequences for non-compliance.

---

---

Issues:
Violation of court order by Income Tax Officer, Conduct of Faceless Assessment Officer, Contempt of court proceedings, Imposition of costs for wasting judicial time.

Violation of Court Order by Income Tax Officer:
The High Court noted a case where the Income Tax Officer deliberately disobeyed the court's order despite being aware of it. The Court had set aside an order on objections filed by the petitioner and directed the Jurisdictional Assessing Officer to dispose of the objections after granting a personal hearing to the petitioner. Although the personal hearing was granted, the order on objections was still pending. The Faceless Assessment Officer proceeded with parallel proceedings and issued a lengthy order on objections without granting a personal hearing, breaching the court's orders. The petitioner informed the Faceless Assessment Officer about the personal hearing granted by the Jurisdictional Assessing Officer, but the Faceless Assessment Officer continued with the proceedings, issuing a final show cause notice to the petitioner.

Conduct of Faceless Assessment Officer:
The Faceless Assessment Officer, despite being made aware of the court's order directing a personal hearing, proceeded with the proceedings and issued a show cause notice to the petitioner. The High Court directed the Faceless Assessment Officer to file an affidavit explaining the reasons for proceeding with the case despite the court's order. The Faceless Assessment Officer was given a deadline to file the affidavit, and the Court warned that no further adjournments would be granted. The Court also indicated the possibility of imposing substantial costs if the Faceless Assessment Officer failed to comply.

Contempt of Court Proceedings:
The High Court directed the Faceless Assessment Officer to file a personal affidavit showing cause as to why contempt proceedings should not be initiated against him for disobeying the court's orders. The Court emphasized that the Faceless Assessment Officer must provide a valid explanation for his actions and warned of the potential imposition of substantial costs for wasting the court's time due to his conduct in breach of the court's orders.

Imposition of Costs for Wasting Judicial Time:
The High Court warned that substantial costs could be imposed on the Faceless Assessment Officer if he failed to comply with the court's directives. The Court set a deadline for the Faceless Assessment Officer to file the required affidavit and made it clear that no further adjournments would be granted. The Court scheduled a follow-up date for the Faceless Assessment Officer to appear in court, emphasizing that appropriate measures, including the issuance of a warrant of arrest, would be taken to ensure his presence if necessary. Additionally, the Income Tax Officer (Judicial) was directed to inform the relevant officers about the court's order promptly.

This judgment highlights the importance of compliance with court orders, the consequences of contemptuous behavior, and the potential imposition of costs for wasting judicial time.

---