+ W.p.(C) 3416/2025 And Cm Appl v. Assessment Unit Income Tax Department Delhi And Anr

$~3 *IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 3416/2025 and CM APPL. 16096/2025LOCONAV INDIA PVT LTD.....PetitionerThrough:Ms Ananya Kapoor, Advocate.versus ASSESSMENT UNIT INCOME TAX DEPARTMENT DELHI ANDANR.....RespondentsThrough:Mr Apoorv Aggarwal, JSC. % CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R D E R13.05.2025 1.The petitioner has filed the present petition impugning an order dated29.01.2025 [impugned order] passed under Section 92CA(3) of the IncomeTax Act, 1961 [the Act] as well as the draft assessment order issuedpursuant thereto under Section 144C(1) of the Act in respect of AssessmentYear 2022-23. 2.It is the petitioner’s case that the impugned order was passed by thelearned Transfer Pricing Officer without considering the petitioner’sreply. It is pointed out that the impugned order records that in some aspectsno reply has been furnished by the petitioner, however, the same isconcededly erroneous as the petitioner had filed a reply dated 23.01.2025 tothe show-cause notice dated 09.01.2025 issued by the learned TPOaddressing all issues as raised in the said notice. 3.After some arguments, the learned counsel appearing for the Revenuefairly states that the impugned order may be set aside and the matter beremanded to the TPO to consider afresh in the light of the reply filed by thepetitioner to the show-cause notice dated 09.01.2025. 4.In view of the above, the impugned order dated 29.01.2025 passed bythe learned TPO under Section 92CA(3) of the Act for AY 2022-23 is setaside and the matter is remanded to the AO for considering afresh bearing inmind the reply furnished by the petitioner to the show-cause notice dated09.01.2025. Consequently, draft assessment order dated 19.02.2025 for AY2022-23, which is premised on the learned TPO’s order dated 29.01.2025, isalso set aside. The learned TPO shall pass a fresh order within a period offour weeks from date.The AO shall pass a draft assessment orderthereafter. 5.The appeal is disposed of in the aforesaid terms. Pending applicationis also disposed of. VIBHU BAKHRU, J MAY 13, 2025/tr TEJAS KARIA, J Click here to check corrigendum, if any