Kalkajee Kraft Paper Private Limited Vs Assessment Unit (Delhi High Court)
Delhi High Court held that notice sent to email address available at website of MCA is proper service of notice. Thus, order passed doesn’t violate principles of natural justice. Accordingly, writ petition is dismissed.
Facts- The petitioner has filed the present petition impugning an assessment order dated 18.03.2024 passed u/s. 143(3) read with Section 144B of the Income Tax Act, 1961. The petitioner also impugns a penalty proceedings initiated u/s. 270A of the Act pursuant to the notice dated 18.03.2024 issued by respondent no.1. The petitioner claims that the AU had issued notices to the petitioner at an incorrect email ID and therefore, the same were not received. On the aforesaid basis, the petitioner contends that the impugned order has been passed in violation of the principles of natural justice and therefore, is liable to be set aside.
Conclusion- Held that in terms of Rule 127(2)(b)(iii) of the Rules, a communication can be transmitted electronically to the email address of the company as available on the website of the MCA. In the present case, the notices were sent to the petitioner at the email address as available at the website of the MCA and therefore, the contention that the notices had been sent to an incorrect email address, is unmerited. Thus, we are unable to accept that the impugned order has been passed in violation of principles of natural justice on the ground that the petitioner’s has not been afforded the sufficient opportunity to represent its case. There is also no dispute that the notices have been duly put up on the ITBA Portal and the petitioner was aware of the assessment proceedings.
