SUJIT KUMAR ROY vs. COMMISSIONER OF INCOME TAX (APPEAL) AND ORS

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WPA/14383/2022HC CalcuttaWBCHCA028697202213 July 2022Bench: HON'BLE JUSTICE MD. NIZAMUDDIN2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the respondent TRO5, Kolkata, to consider and dispose of the petitioner's representation dated May 20, 2022. The disposal must be through a reasoned and speaking order, in accordance with the law. The petitioner or their authorized representative must be given an opportunity of hearing. The Court also directed the TRO to take a sympathetic view while disposing of the representation. This decision is to be completed within two weeks from the date of communication of the order. The principle established is that administrative authorities must consider representations with due process and a sympathetic outlook when legally mandated or appropriate.

What were the facts?

The petitioner, Sujit Kumar Roy, filed a writ petition (WPA 14383 of 2022) before the High Court at Calcutta. The petition sought a direction upon the respondent Tax Recovery Officer (TRO5, Kolkata) to consider a representation made by the petitioner on May 20, 2022. The representation detailed the petitioner's grievances. The Union of India was also a respondent. The procedural history involves the filing of this writ petition after the representation was submitted.

What were the issues?

1. Whether the respondent Tax Recovery Officer should be directed to consider and dispose of the petitioner's representation dated May 20, 2022? (Question of procedure/administrative action) The petitioner argued for a direction to the TRO to consider their representation. The revenue (Union of India) was represented, and arguments were heard from both sides. No specific legal provisions were explicitly named in the arguments presented in the judgment.

AI-generated summary — verify with the full judgment below

WPA 14383 OF 2022 13.07.2022

Sl no. 7

Sujit Kumar Roy. Ct no. 2

- Vs - P.M.

Commissioner of Income Tax & Ors.

Mr. Kamalesh Bhattacharya,

Mr. Aninda Bhattacharya

… for the petitioner

Mr. Aryak Dutt

… for Union of India.

Heard learned advocates appearing for the parties. Petitioner has filed this writ petition making an innocuous prayer of direction upon the respondent Tax Recovery Officer to consider the representation being annexure P/6 at page 31 of the writ petition made on 20th May, 2022, details of the grievance of the petitioner would appeared from the said representation. Considering the submission of the parties this writ petition being WPA 14383 of 2022 is disposed of by directing the respondent TRO5, Kolkata/respondent concerned to consider and dispose of the aforesaid representation of the petitioner dated 20th May, 2022 by passing a reasoned and speaking order in accordance with law and after giving an opportunity of hearing to the

2 petitioner or his authorized representatives and shall take a sympathetic view also at the time of disposal of the aforesaid representation, within two weeks from the date of communication of this order.

(Md. Nizamuddin, J.)

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