Delhi High Court
Ramprastha Buildwell Private ... vs National E-Assessment Centre, ... on 12 August, 2021
$~25&27
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Date of Decision: 12.08.2021
+ W.P.(C) 8280/2021 & CM APPL. 25689-90/2021
RAMPRASTHA BUILDWELL PRIVATE LIMITED
..... Petitioner
Through: Mr.Amol Sinha, Mr.Ashvini
Kumar & Mr.Nitin Gulati,
Advs.
versus
NATIONAL E-ASSESSMENT CENTRE, DELHI & ANR.
..... Respondents
Through: Mr.Sunil Agarwal, Sr. Standing
Counsel with Mr.Tushar Gupta,
Jr. Standing Counsel.
+ W.P.(C) 8282/2021 & CM APPL. 25693-94/2021
RAMPRASTHA SARE LANDHOLDING COMPANY ONE
PRIVATE LIMITED ..... Petitioner
Through: Mr.Amol Sinha, Mr.Ashvini
Kumar & Mr.Nitin Gulati,
Advs.
versus
NATIONAL E-ASSESSMENT CENTRE, DELHI & ANR.
..... Respondents
Through: Mr.Ruchir Bhatia, Sr. Standing
Counsel.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:15.08.2021
W.P.(C) 8280/2021 & W.P.(C) 8282/2021 Page 1 of 4
10:48:50
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
MANMOHAN, J. (Oral)
1. The petitions have been heard by way of video conferencing.
2. Present writ petitions have been filed challenging the
Assessment Orders dated 26th April 2021 and 27th April 2021 in W.P.
(C) 8282/2021 and W.P. (C) 8280/2021 respectively, passed under
Section 143(3) read with Section 144B of the Income Tax Act, 1961
for AY 2018-19. Petitioners also seek direction to Respondent No. 1
to grant an opportunity to the petitioners for filing objections against
the show cause notices dated 21st April, 2021 and 22nd April, 2021 in
W.P. (C) 8282/2021 and W.P.(C) 8280/2021 respectively.
3. Learned counsel for the Petitioners contends that the impugned
Assessment orders have been passed without granting an opportunity
of filing objections against the notices cum draft assessment orders as
the state of Delhi was under lockdown due to the second wave of
Covid-19 Pandemic between date of notices and the date by which
replies had to be filed i.e. 23rd April, 2021 and 26th April, 2021 in
WP(C) 8282/2021 and WP(C) 8280/2021 respectively.
4. He emphasises that the office premises of the Petitioners were
closed between the date of issuance of notices and passing of the
impugned orders due to curfew imposed between 19th April, 2021 and
3rd May, 2021 in pursuance to the Delhi Disaster Management
Authorities orders and the Petitioners were unable to access their
official emails and communicate the notices to their authorised
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:15.08.2021
10:48:50
representatives for filing objections/replies against the show cause
notices-cum-draft assessment orders. Hence, according to him, there
has been a gross violation of the principles of natural justice enshrined
in Section 144B of the Act.
5. Issue Notice.
6. Mr.Sunil Agarwal, Advocate and Mr.Ruchir Bhatia Advocate
accept notice on behalf of the respondents in WP(C) 8280/2021 and
WP(C) 8282/2021 respectively. They state that it has been the
consistent stand of NaFAC that in such cases where there has been a
lapse of procedure on the part of Faceless Assessing officer due to
technical reasons or otherwise, the Court may be requested to set aside
the assessment orders and remand the matters back to the Assessing
Officer for passing a fresh order after following the due procedure.
7. Having regard to the fact that the offices of the petitioners were
closed due to lockdown and the petitioners' Account Officer was
unavailable, this Court is of the view that the petitioners did not get an
effective and meaningful opportunity to respond to the Draft
Assessment Order and show-cause notices dated 21st April 2021 and
22nd April 2021.
8. Keeping in view the aforesaid as well as in accordance with the
statement made by the learned counsel for the respondents, the
Impugned Assessment Orders dated 26th April 2021 and 27th April
2021 passed in W.P. (C) 8282/2021 and W.P. (C) 8280/2021
respectively, under Section 143(3) read with Section 144B of the
Income Tax Act, 1961 for AY 2018-19 are set aside and the matters
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:15.08.2021
10:48:50
are remanded back to the Respondent-Assessing Officers for taking
appropriate steps in accordance with law.
9. Writ petition and applications stand disposed of in view of the
above.
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 12, 2021/rv
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:15.08.2021
10:48:50
