Delhi High Court
Faqir Chand (Through His Legal ... vs National E-Assessment Centre, ... on 9 August, 2021
$~S-104
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 8054/2021
FAQIR CHAND (THROUGH HIS LEGAL HEIR SH. KAPIL
MUNI) ..... Petitioner
Through: Mr. Amol Sinha, Advocate with
Mr. Nitin Gulati and Mr. Ashvini
Kumar, Advocates.
versus
NATIONAL E-ASSESSMENT CENTRE, DELHI
& ANR. ..... Respondents
Through: Mr. Sanjay Kumar, Advocate with
Ms. Easha Kadiyan, Advocate
% Date of Decision: 09th August, 2021
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
JUDGMENT
MANMOHAN, J: (Oral)
CM APPL. 25044/2021 (exemption)
Allowed, subject to all just exceptions.
Accordingly, the application stands disposed of.
W.P.(C) 8054/2021 & CM APPL. 25043/2021
1. The petition has been heard by way of video conferencing.
2. Present writ petition has been filed challenging the Assessment Order
dated 18th June, 2021 passed under Section 143(3) read with Section 144B
of the Income Tax Act, 1961 ('the Act') for assessment year 2018-19.
Signature Not Verified
By:KRISHNA BHOJ
Signing Date:10.08.2021
22:12:37
3. Learned counsel for the Petitioner states that the Respondent No.1
passed the assessment order dated 18th June, 2021 under Section 143(3) read
with Section 144B of the Act by making an addition of Rs. 1,06,95,929/-
(Rupees One Crore Six Lakhs Ninety Five Thousand Nine Hundred and
Twenty Nine Only) against the returned income of Rs. 27,59,656/- (Rupees
Twenty Seven Lakhs Fifty Nine Thousand Six Hundred and Fifty Six Only)
resulting in total assessed income of Rs. 1,34,55,590/ (Rupees One Crore
Thirty Four Lakhs Fifty Five Thousand Five Hundred and Ninety Only).
4. He contends that Respondent No.1 apparently copied the addition
proposed in Show Cause Notice dated 09th June, 2021 in the final
assessment order and failed to give any reasons for the same. He emphasises
that the Respondent failed to appreciate that the Petitioner was not in a
position to file its reply to Show Cause Notice dated 09th June, 2021 till 17th
June, 2021, the time stipulated therein, as the portal was not working since
01st June, 2021.
5. He also points out that no Show Cause Notice was served upon the
Petitioner as legal heir of the deceased-assessee despite intimation of death
of the assessee to the Respondent No. 1 on 2nd March, 2021.
6. Issue notice. Mr. Sanjay Kumar, learned counsel for the Respondents
accepts notice. He states that he has no objection to the matter being
remanded back for consideration of the Petitioner's reply.
7. Having heard learned counsel for the parties, this Court is of the view
that final assessment order has been passed in violation of principles of
natural justice inasmuch as the petitioner did not have a reasonable
opportunity to file a reply to the Show Cause Notice and draft assessment
order dated 09th June, 2021, as the portal of the Respondent was not working
Signature Not Verified
By:KRISHNA BHOJ
Signing Date:10.08.2021
22:12:37
between 1st June, 2021 and 17th June, 2021 i.e. the last date of filing the
reply to the Show Cause Notice-cum-draft assessment order.
8. Consequently, the impugned assessment order dated 18th June, 2021 is
set aside and the matter is remanded back to the Respondent for passing a
fresh assessment order in accordance with law and after considering the
Petitioner's reply. Petitioner is directed to file its reply to the Show Cause
Notice and draft assessment order dated 09th June, 2021 on the portal of the
Respondent within ten days. Respondent in turn is directed to facilitate the
filing of the said reply on the portal on behalf of legal heir of the deceased-
assessee.
9. With the aforesaid directions, the present writ petition and application
stand disposed of.
10. The order be uploaded on the website forthwith. Copy of the order be
also forwarded to the learned counsel through e-mail.
MANMOHAN, J
NAVIN CHAWLA, J
AUGUST 9, 2021
TS
Signature Not Verified
By:KRISHNA BHOJ
Signing Date:10.08.2021
22:12:37
