After Appeal department withdraws Order passed in haste during Lockdown

By Prapti Raut Income Tax Judiciary April 22, 2020

TaxGuru Citation: 2020 taxguru.in 604
Case Name: BT India Private Ltd. Vs ITO (Delhi High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Related Assessment Year: 2012-13
Courts: All High Courts, Delhi High Court

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BT India Private Ltd. Vs ITO (Delhi High Court)

In the given case, the writ petitioner has requested Income Tax Department for the adjournment of 3 weeks to respond to the show cause notice on account of the lockdown declared by the Government of India across India so as to effectively deal with the Covid-19 pandemic. It was explained by the petitioner that its officers were working from home and they did not have access to the official records to enable them to reply to the show cause notices. Despite requests Department has Passed the order and against the order Assessee has filed Appeal in High Court.

During Appeal Department submits on advance instructions that the It will withdraw the impugned orders dated 26.3.2020 passed in respect of the petitioner for the Assessment Years 2012-13 and 2013-14 and all consequent orders and shall afford an opportunity to the petitioner to reply to the Show cause notices issued by it.

Hence in this matter, HC declared that, immediately after the lockdown is withdrawn by the Government, a period of two weeks reckoned therefrom is granted to the petitioner to reply to the Notices to the show cause issued by the respondent. Immediately after receiving replies to the Notices to show cause, the Income Tax officer shall be at liberty to take further steps in both the matters, in accordance with law.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT