Case Law Details
Renew Power Pvt. Limited Vs. National E-Assessment Centre (Delhi High Court)
Petitioner, claimed that there has been a breach of principles of natural justice. 2.1. According to him the show cause notice-cum-draft assessment order dated 18.04.2021 required the petitioner to submit its response by 23:59 hours on 22.04.2021. It is the petitioner’s claim that the respondent, in breach of its own timeline, passed an assessment order under Section 143(3) read with Section 144B of the Income Tax Act, 1961, (in short ‘the Act’) concerning assessment year (AY) 2018-2019 on 22.04.2021 at 14:11 hours. The assessment order was passed before the time prescribed for filing the reply. Prima facie, it appears that there has been a breach of principles of natural justice. HC stays Impugned assessment order dated 22.04.2021, as well as the notice of demand issued under Section 156 and the notice initiating penalty proceedings under Section 270A of the Act till further orders.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. Allowed, subject to just exceptions.
2. Mr. Ajay Vohra, learned senior counsel, who appears on behalf of the petitioner, says that there has been a breach of principles of natural justice. 2.1. According to Mr. Vohra, the show cause notice-cum-draft assessment
order dated 18.04.2021 required the petitioner to submit its response by 23:59 hours on 22.04.2021.
3. It is the petitioner’s claim that the respondent, in breach of its own timeline, passed an assessment order under Section 143(3) read with Section 144B of the Income Tax Act, 1961, (in short ‘the Act’) concerning assessment year (AY) 2018-2019 on 22.04.2021 at 14:11 hours.
4. The petitioner avers, that upon becoming aware of the same, it placed its grievance before the revenue via the e-filing portal on 22.04.2021, in which, it, inter alia, stated that although at about 22:00 hours, it had tried to upload a response to the aforementioned show cause notice-cum-draft assessment order, the same could not be uploaded.
5. Prima facie, it appears that there has been a breach of principles of natural justice.
6. Since Mr. Ruchir Bhatia, who appears on behalf of the revenue, seeks an accommodation to revert with instructions, list the matter on 19.05.2021.
7. In the meanwhile, there shall be a stay on the operation of the impugned assessment order dated 22.04.2021, as well as the notice of demand issued under Section 156 and the notice initiating penalty proceedings under Section 270A of the Act.
8. This order will operate till further orders of the court.
9. In case, instructions are received by Mr. Bhatia to resist the petition, a counter-affidavit will be filed before the next date of hearing.
I have relied this judgement in the Case of Pradip Kumar Saha Vs. Union of India & ors., MAT 1245 of 2021 , Division bench Hon’ble Calcutta High Court.