Manmohan, J (Oral v. Assistantcommissioner Of Income Tax & Anr., W.p.(C)

$~301 IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 6259/2022 & C.M.Nos.18884-18885/2022 NIDHI AGRAWAL ..... Petitioner Through:Mr.Sandeep Kumar with Mr.ShivenKhurana, Advocates.versus INCOME TAX OFFICER, WARD 69(1) DELHI & ORS. ..... Respondents Through:Mr.Ruchir Bhatia, standing counselfor Revenue. Date of Decision: 20[th]April, 2022 % CORAM:HON'BLE MR. JUSTICE MANMOHANHON'BLE MR. JUSTICE DINESH KUMAR SHARMA J U D G M E N T MANMOHAN, J (Oral): 1.Present writ petition has been filed challenging the reassessmentnotice dated 31[st]March, 2021 issued under Section 148 of the Income TaxAct, 1961 [‘the Act’] for the assessment year 2016-17 as well as theassessment order dated 31[st]March, 2022. 2.Learned counsel for the petitioner states that even though theimpugned notice was dated 31[st]March, 2021 and was issued vide email on31[st]March, 2021 at 11:36 PM, yet it will be considered to have beenissued/served to the petitioner on 01[st]April, 2021 and would thus be coveredby the decision of this court in Mon Mohan Kohli vs. AssistantCommissioner of Income Tax & Anr., W.P.(C) No.6176/2021. W.P.(C) No.6259/2022 Page 1 of 3 3.He further states that the notice dated 28[th]November, 2021 issuedunder section 143(2) read with Section 147 of the Act, by which therespondents sought clarifications on issues mentioned in the annexurethereto was accompanied by a blank annexure making it impossible for thepetitioner to respond to the same. 4.Learned counsel for the petitioner also states that the detailedobjections raised by the petitioner vide reply dated 14[th]March, 2022 werenot considered by the respondents while passing the impugned assessmentorder dated 31[st]March, 2022. 5.He lastly states that the show cause notice-cum-draft assessment orderdated 30[th]March, 2022 was issued in violation of principle of natural justiceas it was made available on the Income Tax Portal at 12:42 PM and requiredthe petitioner to respond to the same by 23:59 PM on the same day. Heemphasises that the show cause notice-cum-draft assessment order was onlyplaced on the portal but was not intimated to the petitioner. 6.Issue notice.Mr.Ruchir Bhatia, learned standing counsel acceptsnotice on behalf of the respondents.He states that though severalopportunities were given to the petitioner, yet the reply was filed by thepetitioner only at the fag-end. 7.Having heard learned counsel for the parties, this Court is of the viewthat the impugned show cause notice-cum-draft assessment order has beenissued within limitation as the same was admittedly dispatched on 31[st]March, 2022 at 11.36 PM. Consequently, the petitioner is not entitled tobenefit of judgement of this Court in Mon Mohan Kohli (supra). 8.However, this Court is of the view that there has been a violation ofprinciple of natural justice as detailed objections filed by the petitioner vide W.P.(C) No.6259/2022 reply dated 14[th]March, 2022 were not decided prior to issuance of showcause notice-cum-draft assessment order dated 30[th]March, 2022.9.This Court is also of the view that the petitioner was not givenadequate opportunity to file response to the said show cause notice-cum-draft assessment order. Consequently, as there has been a violation ofprinciple of natural justice, the impugned assessment order and demandnotice dated 31[st]March, 2022 are set aside and the matter is remanded backto respondent no.2/NFAC, who is directed to decide the objections filed bythe petitioner dated 14[th]March, 2022 in accordance with law, at the firstinstance. In the event, respondent no.2/NFAC does not find any merit in theobjections filed by the petitioner, then it shall proceed further in the matterin accordance with law and pass appropriate orders. 10.With the aforesaid directions, present writ petition along with pendingapplications stand disposed of. This Court clarifies that it has notcommented on the merit of the controversy. The rights and contentions of allthe parties are left open. MANMOHAN, J APRIL 20, 2022KA 10.With the aforesaid directions, present writ petition along with pendingapplications stand disposed of. This Court clarifies that it has notcommented on the merit of the controversy. The rights and contentions of allthe parties are left open. MANMOHAN, J APRIL 20, 2022KA DINESH KUMAR SHARMA, J W.P.(C) No.6259/2022