Delhi High Court stays the assessment order passed before the time limit allowed for filing reply
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Case Details: |
Renew Power Private Limited Vs. National E-Assessment Centre, Delhi |
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Appeal No.: |
W.P. (C) 5235/2021 |
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Order Pronounced by: |
Delhi High Court |
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Date of order: |
10-05-2021 |
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Assessment Year: |
2018-19 |
Brief Facts:
- 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.
- The petitioner claimed that the assessment order was passed under section 143(3) read with section 144B of the Income Tax Act on 22.04.2021 at 14:11 hours i.e. breaching the time limit allowed for filing reply by the notice itself. Thus, there has been a breach of principles of natural justice.
- The petitioner further submitted that it placed grievance before the revenue via the e-filing portal as soon as it became aware of the same. It also tried to upload response to the Show Cause Notice at about 22:00 hours but the same could not be uploaded.
High Court Order:
Prima Facie, it appears that there has been a breach of principles of natural justice. Therefore, HC stays the impugned assessment order as well as the notice of demand issued under section 156 and also the notice initiating penalty proceedings u/s 270A of the Act.
Read Complete Judgement: http://delhihighcourt.nic.in/dhcqrydisp_o.asp?pn=81206&yr=2021
