Calcutta High Court
Emta Coal Limited vs Income Tax Settlement Commission ... on 4 August, 2023
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
OD - 5
ORDER SHEET
WPO/234/2019
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
EMTA COAL LIMITED
VS
INCOME TAX SETTLEMENT COMMISSION (INCOME TAX AND
WEALTH TAX), ADDITIONAL BENCH AND ORS.
BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN
Date : 4th August, 2023.
Appearance:
Mr. J.P. Khaitan, Sr.Adv.
Mr. Akhilesh Gupta, Adv.
Mr. S. Rudra, Adv.
...For the Petitioner
Mr. Vipul Kundalia, Adv.
Mr. Prithu Dudhoria, Adv.
Mr. Anurag Roy, Adv.
...For the respondent
The Court : Heard both the parties at length.
A preliminary issue has been raised by the petitioner in this writ petition about the hearing and passing final order in the impugned settlement proceeding by two members in spite of the matter being heard earlier by the three members and one of the members was specially assigned. To satisfy this Court about the hearing the impugned settlement proceeding by two members Bench, respondents were asked to file an affidavit with supporting documents as to what was the reason for hearing the matter by two member Bench on 25th April, 2018, 27th April, 2018 and 11th May, 2018 as per Section 245BA(5) of the Income Tax Act, 1961 read with Rule 12A of the Income Tax Settlement Commission (Procedure) Rule, 1997. 2
Mr. Kundalia, learned advocate appearing for the respondents has filed an affidavit which is not convincing one and lacking any supporting documents to justify the hearing by two member Bench on the aforesaid three dates and the office note enclosed to the supplementary affidavit dated 25th April, 2023 filed in Court it is a post decisional noting on 5th March, 2019 and which does not talk about the reason for hearing by two member Bench on the aforesaid three dates of hearing.
Mr. Kundalia, learned advocate for the respondents prays for liberty to file affidavit specifically making a statement by a responsible officer of rank not below the Commissioner that under what circumstances the matter was heard specifically by two member Bench on the aforesaid three dates with supporting documents and with regard to the third member who did not participate in the hearing. Let such affidavit be filed by 18th August, 2023 upon service of copy of the same on the petitioner.
List this matter on 25th August, 2023. Petitioner may file exception or objection to the same, if so advised, in the meantime.
(MD. NIZAMUDDIN, J.) TR/ 3