Delhi High Court
Bl Gupta Construction Private ... vs National E-Assessment Centre & ... on 10 September, 2021
$~A-10
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 5060/2021
BL GUPTA CONSTRUCTION PRIVATE LIMITED ..... Petitioner
Through: Mr. Ved Jain, Advocate with
Mr. Richa Mishra, Advocate.
versus
NATIONAL E-ASSESSMENT CENTRE & ORS. ..... Respondents
Through: Mr. Kunal Sharma, Advocate with
Ms. Zehra Khan and Mr. Shubhendu
Bhattacharyya, Advocates.
% Date of Decision: 10th September, 2021
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
JUDGMENT
MANMOHAN, J (Oral):
1. Present writ petition has been filed challenging the assessment order,
notice of demand as well as penalty notice under Section 271AAC all dated
25th March, 2021.
2. Mr. Ved Jain, learned counsel for the petitioner states that vide show
cause notice dated 18th March, 2021, the petitioner was called upon to
respond to the draft assessment order till 23:59 hours on 26th March, 2021.
He states that prior to the date stipulated in the show cause notice, the
impugned assessment order was passed on 25th March, 2021. He also states
that on the very same day, the notice of demand as well as penalty notice
was issued to the petitioner.
3. Mr. Kunal Sharma, learned counsel for the respondents prays for
some further time to file a counter affidavit and obtain instructions.
Signature Not Verified
Digitally Signed
Signing Date:14.09.2021
23:03:20
4. However, we find that the notice in the present writ petition had been
issued on 29th April, 2021 and the matter was adjourned to 21st May, 2021.
On 21st May, 2021, Mr. Sharma had been given further time to file a counter
affidavit and the interim stay granted by this Court was made absolute.
However, till date, no counter affidavit has been filed.
5. This Court is of the view that the respondents have had sufficient
opportunity to file a counter affidavit. Consequently, this Court has no
other option but to proceed ahead with the matter.
6. Keeping in view the unrebutted averments in the writ petition, this
Court is of the view that there has been a breach of principles of natural
justice, inasmuch as, prior to the end date given in the show cause notice of
26th March, 2021, the impugned assessment order had been passed on 25th
March, 2021. Consequently, the impugned assessment order, notice of
demand as well as penalty notice dated 25th March, 2021 are quashed and
the matter is remanded back to the Assessing Officer and he is directed to
decide the same in accordance with law as expeditiously as possible.
Petitioner is directed to file its reply to the show cause notice and draft
assessment order within three working days. To facilitate filing of the said
reply, AO is directed to open ITBA portal so that the petitioner can file its
reply.
7. With the aforesaid directions, present writ petition stands disposed of.
MANMOHAN, J
NAVIN CHAWLA, J
SEPTEMBER 10, 2021/TS
Signature Not Verified
Digitally Signed
Signing Date:14.09.2021
23:03:20
