Delhi High Court
Berry Developers And ... vs National E Assessment Centre on 23 August, 2021
$~51
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 8719/2021 & CM APPL. 27164-27165/2021
BERRY DEVELOPERS AND INFRASTRUCTURE PVT LTD
..... Petitioner
Through: Ms. Rano Jain with
Mr. Venketesh Chaurasia, Advocates.
versus
NATIONAL E ASSESSMENT CENTRE ..... Respondent
Through: Mr. Zoheb Hossain Sr. Standing
Counsel and Mr. Vipul Agrawal,
Advocate.
% Date of Decision: 23rd August, 2021
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
JUDGMENT
MANMOHAN, J: (Oral)
1. The petition has been heard by way of video conferencing.
2. Present writ petition has been filed challenging the assessment order
dated 27th April, 2021 passed under Section 143(3) of the Income Tax Act,
1961 (hereinafter referred to as 'Act') on the ground that it had been passed
without giving Petitioner/assessee a meaningful opportunity of being heard.
3. Learned counsel for the Petitioner states that the Petitioner, vide the
draft assessment order cum show cause notice dated 20th April 2021, was
asked to file its response by 23rd April 2021. She emphasises that a
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:25.08.2021
14:06:29
complete lockdown was imposed in Delhi from 19th April, 2021 and the due
date for completion of Assessment was initially extended to 30th June, 2021
and further to 30th September. 2021. She also points out that the petitioner
on 25th April 2021 had sought an adjournment as it couldn't prepare the
response due to closure of its offices and complete lockdown in Delhi.
4. She emphasises that the Respondent without considering the factum
of lockdown and the adjournment application of the Petitioner, passed the
impugned assessment order under Section 143(3) dated 27th April 2021
wherein it was wrongfully stated that the Petitioner had not filed a reply and
hence had agreed to the additions made by the revenue.
5. Issue Notice. Mr. Vipul Agrawal, Advocate accepts notice on behalf
of Revenue.
6. He states that as the adjournment application had been filed after the
last date for filing the response i.e., 23rd April, 2021, the said application
was of no consequence. He also states that three earlier notices dated 10th
February, 2020, 10th March, 2021 and 20th March, 2021 had been issued to
the petitioner in the present instance and, therefore, the principle of natural
justice had been adequately complied with.
7. Having perused the paper book, this Court finds that the notices dated
10th February, 2020, 10th March, 2021 and 20th March, 2021 had been issued
under Section 142(1) of the Act and not under Section 144B of the Act.
Consequently, the statutory mandate as enshrined in Section 144B of the Act
has not been complied with in the present instance.
8. This Court also takes judicial notice of the fact that between 19th
April, 2021 and 27th April, 2021 there was a complete lockdown in the city
of Delhi. Accordingly, this Court is of the view that Petitioner has not been
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:25.08.2021
14:06:29
given an adequate and meaningful opportunity to respond to the draft
assessment order cum show cause notice dated 20th April, 2021 and there
has been a violation of principles of natural justice.
9. Consequently, the impugned Assessment Order dated 27th April, 2021
passed under section 143(3) of the Act is set aside and the matter is
remanded back to the Respondent for taking necessary steps in accordance
with law. With the aforesaid directions, the present petition along with
pending applications stands 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 23, 2021
AS
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:25.08.2021
14:06:29
