Court rejects challenge to notice citing pandemic impact, allows representations on abatement and directs respondent to pass order.

The court found the challenge to the notice without merit, noting the pandemic's impact on the hearing process. The petitioner was allowed to submit representations on the abatement of proceedings, directing the respondent to consider and pass a preliminary order within six weeks based on the petitioner's representation on the limitation issue. If unfavorable, orders on merits were to align with the ITAT's decision. No costs were awarded, and related petitions were closed.

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Issues involved:
The judgment involves the challenge to a notice issued by the Office of the Assistant Commissioner of Income Tax, Income Tax Department, based on the provisions of Section 153(3) and its proviso, in relation to a previous order by the Income Tax Appellate Tribunal (ITAT) for the Assessment Year 2014-2015.

Summary:

Issue 1: Order of the ITAT and subsequent notice
The petitioner partially succeeded in proceedings before the ITAT, which remitted the case back to the respondents for a fresh order. Subsequently, the petitioner was issued a notice by the Income Tax Department, calling for details and supporting documents regarding the claim made before the Appellate Authorities.

Issue 2: Challenge to the notice
The petitioner challenged the notice dated 26.02.2020, citing Section 153(3) and its proviso, arguing that the limitation for passing the order had expired, despite the relaxations due to the Covid-19 pandemic. The petitioner relied on a previous court decision and contended that the notice calling for a personal hearing should be quashed.

Issue 3: Court's decision
The court found the challenge to the notice without merit. It noted that the hearing could not take place due to the pandemic, and the petitioner had sent representations requesting a personal hearing. The court allowed the petitioner to send a representation regarding the abatement of proceedings in accordance with the relevant provisions. The court disposed of the writ petition, directing the respondent to consider and pass a preliminary order within six weeks based on the petitioner's representation on the limitation issue. If the issue is decided against the petitioner, the respondent shall pass orders on merits in line with the ITAT's order. No costs were awarded, and connected petitions were closed.

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