Hamdard National Foundation India v. Assessment Unit Income Tax Departmentnational Faceless Assessment Centerdelhi And Anr

$~101 *IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 5468/2025 HAMDARD NATIONAL FOUNDATION INDIA.....PetitionerThrough:Mr Salil Aggarwal, Senior AdvocatewithMrMadhurAggarwal,MrUmashankar and Mr Mahir Aggarwal,Advocates. versus ASSESSMENT UNIT INCOME TAX DEPARTMENTNATIONAL FACELESS ASSESSMENT CENTERDELHI AND ANR. .....Respondents Through:Mr Gaurav Gupta, senior standingcounsel with Mr Shivendra Singh andMr Yojit Pareek, Advocates. CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R D E R28.04.2025 % CM APPL. 24932/2025 1.Exemption is allowed, subject to all just exceptions.2.The application stands disposed of.2.The application stands disposed of. W.P.(C) 5468/2025 and CM APPL. 24931/2025 3.The petitioner has filed the present petition, inter alia, impugning anassessment order dated 11.03.2025 passed by the Assessing Officer under Section 143 of the Income Tax Act, 1961 [the Act] in respect ofAssessment Year 2023-24. It is the petitioner’s case that the said order hasbeen passed in gross violation of the principles of natural justice as thenotices issued by the AO were not received by the petitioner. It is stated thatthe said notices were sent at the email address, which is not the correct email address of the petitioner and the individuals had already changed their emailaddress. It is stated that although initial notice was also sent on the incorrectemail address, but an SMS was forwarded to the petitioner and therefore, thepetitioner was able access the notice on the portal of the Income TaxAuthorities. However, no SMSs were sent in respect of subsequent notices. 4.Mr Gupta, the learned counsel appearing for the Revenue submits thatthe petitioner has already filed an appeal against the assessment order dated11.03.2025 and the petitioner having availed of the statutory remedy, thepresent petition is not maintainable. 5.Considering that the petitioner has already taken recourse to itsstatutory remedy, we do not consider it apposite to entertain the presentpetition. The same is disposed of. 6.All rights and contentions of the parties are reserved. VIBHU BAKHRU, J TEJAS KARIA, J APRIL 28, 2025RKClick here to check corrigendum, if any