Delhi High Court admitted and granted stay against assessment order passed passed by National e-assessment centre by not considering the submissions of the assessee and not providing the opportunity of hearing to the assessee.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. Allowed, subject to just exceptions.
W.P.(C) 4989/2021 and CM APPL. 15295/2021
2. Mr. Ruchesh Sinha, who appears on behalf of the petitioner, says that there has been a complete breach of the principles of natural justice insofar as the petitioner is concerned.
2.1 According to him, the impugned order dated 15.04.2021, was passed without considering the reply submitted by the petitioner to the show cause notice and without giving an opportunity of personal hearing.
3. To be noted, the show cause notice in the instant case, according to Mr. Sinha, was issued on 06.04.2021 and compliance of the same was to be made initially by 15.04.2021.
4. Mr. Sinha says that the petitioner had approached the respondent/revenue for an adjournment on 09.04.2021. It is stated by Mr. Sinha, that accommodation for one week was sought, as the petitioner’s Chartered Accountant was afflicted with COVID-19. We are told that a medical certificate to that effect also accompanied the request for adjournment.
4.1. Mr. Sinha goes on to state that the online request for adjournment made by the petitioner was processed, pursuant to which the electronic portal of the revenue showed the “response due date” as 15.04.2021. The assessment order, it is stated, was passed on that very date.
5. Furthermore, in support of his plea that the respondent/revenue was duty bound to give personal hearing, if sought by the assessee, Mr. Sinha relied upon Rule-11(2) & (4) of the e- Assessment Scheme, 2019 [in short, the “Scheme”]
6. In sum, it is Mr. Sinha’s contention that the impugned order was passed [as noted above, on 15.04.2021], on the same date, when the timeline for the compliance expired, without having regard to the contents of the petitioner’s reply and the aforementioned provisions of the Scheme.
7. Issue notice.
8. Mr. Sanjay Kumar accepts service on behalf of the respondent/revenue.
9. Counter-affidavit will be filed within two weeks. Rejoinder thereto, if any, will be filed before the next date of hearing.
10. List the matter on 13.05.2021.
11. In the interregnum, there shall be a stay on the operation of the assessment order dated 15.04.2021 concerning AY 2018-2019.