HC quashes Assessment Orders for Non-Consideration of Belated Reply Request

Ssapp Overseas Pvt Ltd Vs DCIT (Delhi High Court) Introduction: The Delhi High Court in the case of Ssapp Overseas Pvt Ltd Vs DCIT overturned assessment orders pertaining to Assessment Years (AYs) 2013-14 to 2019-20, issued by the Assessing Officer (AO). The court cited a blatant disregard for the principles of natural justice as the reason for setting aside the orders, as the AO didn’t consider the petitioner’s request for relaxation to file a late reply. Analysis: Ssapp Overseas Pvt Ltd was given thirty days from the date of the service of the notices (09.03.2023) to file its ret...