Ignoring the reply and forcing petitioner to approach this Court is again adding to the docket of the already overburdened Court. 

Bombay HC imposes a cost of Rs 5000 on the AO for ignoring the assessee’s reply in the order. The court remarked that ignoring the reply and forcing petitioner to approach this Court is again adding to the docket of the already overburdened Court.

The citation of the case is as under:

Goregaon Sports Club (WRIT PETITION (L) NO.25507 OF 2021)

Here is a short overview of the case is as under:

Facts:

1. In the assessment order, the Assessing Officer (AO) is referring to a show cause notice by which the AO 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.

2. The Assessing Officer in his order disregarding the reply said that “As assessee has not submitted any reply till the date of passing the order ………… and limitation of time barring date assessment is completed as per DAO sent alongwith SCN”.

The Bombay HC held as below:

1. If the Assessing Officer had only considered the file properly and dealt with the reply dated 23 rd April 2021, then the need for petitioner to approach this Court would not have arisen.

2. Ignoring the reply and forcing petitioner to approach this Court is again adding to the docket of the already overburdened Court.

3. Hence, it is fit case, in our view, to impose cost on the concerned assessing officer, who shall pay a sum of Rs.5,000/- as donation from his / her personal account to P. M. Cares Fund.