POOJA SHARMA vs DHARMENDRA SHARMA & ANR.

In this application the applicant has, in effect, prayed for modification of the order dated December 11, 2017 passed by this Court in AP No. 1040 of 2017. By the said order, this Court directed the department to issue a subpoena upon the Commissioner of Income Tax(IV), Ayakar Bhaban,6th floor, Kolkata- 700069, to produce the return filed by the partnership firm namely, M/s. EKO CT & MRI Scan centre, bearing PAN No. AADFE3532E for the period 2011- 12 to 2015-16 and onwards along with the trial balance, profit & loss account, balance sheet along with income and expenditure accounts including its opening and closing balance and details of chartered accountant(s) who audited the accounts for the said firm during the period mentioned above in a sealed cover before the learned Arbitrator, in the sitting fixed on December 18, 2017.

In this application it is the case of the petitioner that the department had issued the subpoena in terms of the said order dated December 11, 2017 and when the same was sought to be served upon the Commissioner of Income Tax(IV), Ayakar Bhaban, 6th floor, Kolkata- 700069, her representative was intimated that the file in connection with the partnership firm, namely M/s. EKO CT & MRI Scan Centre having PAN AADFE 3532E has already been transferred to the Joint Commissioner of Income Tax/Additional Commissioner of Income Tax, Range-22, Kolkata, 54/1, Rafi Ahmed Kidwai Road, Kolkata-700016. Therefore, the petitioner has prayed for issuance of a fresh subpoena upon the Joint Commissioner of Income Tax/Additional Commissioner of Income Tax, Range-22, Kolkata, 54/1, Rafi Ahmed Kidwai Road, Kolkata- 700016 directing him to produce the return filed by the partnership firm namely, M/s. EKO CT & MRI Scan Centre, having its PAN No. AADFE3532E for the period 2011-12 to 2015-16 and onwards along with the trial balance, profit & loss account, balance sheet along with income and expenditure accounts including its opening and closing balance and details of chartered accountants who audited the accounts for the said firm during the period as mentioned above.

Although an objection was raised on behalf of the respondents to the maintainability of the application on the ground that in the absence of any direction from the learned Arbitrator for issuance of a fresh subpoena, as prayed for in this application, but the respondents did not dispute the transfer of the income tax file relating to the business of the partnership firm namely, M/s. EKO CT & MRI Scan Centre to Range-22 of the Income Tax Authority, Kolkata.

In view of the fact that the respondents did not dispute the transfer of the income tax file relating to the partnership firm of M/s. EKO CT & MRI Scan Centre to Range-22, Kolkata, I am inclined to allow the prayer of the petitioner in this application. Accordingly, the department is directed to issue a fresh subpoena upon the Joint Commissioner of Income Tax/Additional Commissioner of IncomeTax, Range-22, Kolkata, having office at 54/1, Rafi Ahmed Kidwai Road, Kolkata-700016 directing him to cause production of the Income Tax Returns of the partnership firm, namely, M/s. EKO CT & MRI Scan centre, bearing PAN No. AADFE3532E for the period 2011-12 to 2015-16 and onwards along with the trial balances, profit & loss accounts, balance sheets along with income and expenditure accounts, including its opening and closing balance and partuculars of chartered accountant(s) who audited the accounts for the said firm during the said period in a sealed cover on the next date of arbitral sitting to be communicated by the petitioner.

Since the respondents were not called upon to file any affidavit-in-opposition, allegations made against them in this application, if any, shall be deemed not to have been admitted by them.

With the above directions, AP No. 34 of 2018 stands disposed of.

There shall, however, be no order as to costs.