Delhi High Court
M/S Dabur India Limited vs Deputy Commissioner Of Income Tax ... on 17 February, 2022
$~16
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 14650/2021
M/S DABUR INDIA LIMITED ..... Petitioner
Through Mr.M.P.Rastogi, Advocate.
versus
DEPUTY COMMISSIONER OF INCOME TAX AND ANR
..... Respondents
Through Mr.Kunal Sharma, Advocate.
% Date of Decision: 17th February, 2022
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
JUDGMENT
MANMOHAN, J: (Oral)
C.M.No.46159/2021
Exemption allowed, subject to all just exceptions.
Accordingly, the application stands disposed of.
W.P.(C) 14650/2021 & C.M.No.46158/2021
1. The petition has been heard by way of video conferencing.
2. Present writ petition has been filed challenging the order dated 31st
July, 2021 passed by Transfer Pricing Officer (TPO) under Section 92CA(2)
of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') for the
assessment year 2018-19.
Signature Not Verified
Digitally Signed
Signing Date:18.02.2022
21:28:53
3. Learned counsel for the petitioner states that the TPO on 30th July,
2021 at 4.07 P.M. had sent a notice to the petitioner thereby seeking a
response to the same by 31st July, 2021 till 12.00 P.M. He states that as the
time period for filing the reply was extremely short i.e. not even a complete
day, the petitioner supplied limited information. He emphasises that despite
an extremely limited time having been granted, the petitioner filed a limited
response.
4. He further states that the petitioner has also not been granted an
opportunity of hearing to adequately present its case and respondent no.1,
without application of mind, passed the impugned order. He contends that
passing of the impugned order by respondent no.1 with a premeditated mind
by not granting an opportunity of hearing to the petitioner is in violation of
principles of natural justice.
5. Mr.Kunal Sharma, learned counsel for the respondents/Department
today fairly states that the Department is ready and willing to grant another
opportunity to the petitioner to file its response to the notice dated 30th July,
2021.
6. Keeping in view the aforesaid, the TPO order dated 31st July, 2021
passed under Section 92CA(2) of the Act for the assessment year 2018-19 is
set aside and the petitioner is directed to file a response along with
supporting documents to the notice dated 30th July, 2021 within three weeks
from today. Thereafter, the respondents shall grant an opportunity of
hearing through virtual mode to the petitioner and decide the same in
accordance with law.
7. An authorised representative of the petitioner is directed to appear
Signature Not Verified
Digitally Signed
Signing Date:18.02.2022
21:28:53
before the TPO on 23rd March, 2022.
8. With the aforesaid directions, the present writ petition stands disposed
of.
MANMOHAN, J
NAVIN CHAWLA, J
FEBRUARY 17, 2022
KA
Signature Not Verified
Digitally Signed
Signing Date:18.02.2022
21:28:53
