Delhi High Court - OrdersGpl-Rktcpl Jv vs National Faceless Assessment Centre ... on 3 June, 2021Author:Rajiv ShakdherBench:Rajiv Shakdher,Talwant Singh$~1\n                          *       IN THE HIGH COURT OF DELHI AT NEW DELHI\n                          +       W.P.(C) 5546/2021 & CM APPL. 17180/2021\n                                  GPL-RKTCPL JV                                      .....Petitioner\n                                                  Through: Mr. Ajay Vohra, Senior Advocate and\n                                                             Mr. Aditya Vohra, Advocate.\n                                                  versus\n                                  NATIONAL FACELESS ASSESSMENT CENTRE DELHI\n                                  (EARLIER NATIONAL E-ASSESSMENT CENTRE DELHI)\n                                                                                  .....Respondent\n                                                  Through: Mr. Abhishek Maratha, Advocate.\n                                  CORAM:\n                                  HON'BLE MR. JUSTICE RAJIV SHAKDHER\n                                  HON'BLE MR. JUSTICE TALWANT SINGH\n                                                  ORDER%                       03.06.2021\n                                  [Court hearing convened via video-conferencing on account of COVID-19]1.      Today, Mr. Abhishek Maratha, learned counsel, has entered\n                          appearance on behalf of the respondent/revenue. Mr. Maratha says that\n                          notwithstanding the narrow timeframe granted to the petitioner for filing a\n                          reply/objection to the show cause notice-cum-draft assessment order dated\n                          22.04.2021, he would want to place on record a counter-affidavit.2.      To be noted, the show cause notice-cum-draft assessment order dated\n                          22.04.2021 called upon the petitioner to file a reply/objection by 23:59 hours\n                          on 23.04.2021.3.      On 27.05.2021, when notice was issued in the matter, we had\n                          recorded the following assertions made on behalf of the petitioner in\n                          paragraph 3.3. For the sake of convenience, the same is extracted hereafter:3.3. The petitioner avers that, it learnt about the aforesaid show cause notice-cum-draft assessment order, via its counsel, only after the impugned assessment\n                               order, had been already passed, i.e., on 25.04.2021, as the father of theW.P.(C) 5546/2021                                                                1/3Signature Not VerifiedDigitally SignedBy:HARIOMSigning Date:10.06.202112:51:01petitioner's counsel was admitted in hospital due to coronavirus and therefore,\n                                he could not access his e-mail. It is also the petitioner's case that, due to\n                                lockdown imposed in the State of Chhattisgarh on account of coronavirus, it was\n                                not possible to collate documents, and file the reply/objections to the show cause\n                                notice cum draft assessment order. It is in these circumstances, according to the\n                                petitioner, a request for adjournment was filed with the respondent."4.       It is submitted by Mr. Ajay Vohra, learned senior counsel, appearing\n                          on behalf of the petitioner, that given the aforesaid facts, the timeframe\n                          granted by the Assessing Officer (in short "AO") for filing objections was\n                          extremely constricted, and therefore, that by itself breaches the principles of\n                          natural justice. Mr. Vohra says that the opportunity has to be adequate and\n                          more so, in the present times, when people are afflicted with Coronavirus\n                          and, are not able to go about their normal business.5.       Mr. Maratha, however, contends to the contrary.\n                          5.1     At this stage, we tend to agree with Mr. Vohra, that the timeframe\n                          granted to the petitioner was extremely narrow. The reasons given by the\n                          petitioner, which are supported by an affidavit, appear viable to us at this\n                          point in time. The matter will be examined once the counter-affidavit is filed\n                          on behalf of the respondent/revenue.6.       Accordingly, list the matter on 21.09.2021.W.P.(C) 5546/2021                                                                   2/3Signature Not VerifiedDigitally SignedBy:HARIOMSigning Date:10.06.202112:51:017.      In the meanwhile, there shall be a stay on the operation of the\n                          assessment order issued under Section 143(3) read withSection 144Bof the\n                          Income Tax Act, 1961 (in short "the Act"), for the Assessment Year 2018-\n                          2019, dated 24.04.2021 and accompanying notice for demand issued underSection 156of the Act, as well as notice for initiating penalty proceedings\n                          issued underSection 271AAC(1)of the Act.RAJIV SHAKDHER, J\n\n\n                                                                              TALWANT SINGH, J\n                          JUNE 3, 2021/pa\n                                                         Click here to check corrigendum, if anyW.P.(C) 5546/2021                                                    3/3Signature Not VerifiedDigitally SignedBy:HARIOMSigning Date:10.06.202112:51:01