M/S. Bakshi Mark (P) Ltd v. Assessment Unit & Anr

RAJIV SHAKDHER, J.: (ORAL) CM APPL. 34952/2023

¶1Allowed, subject to just exceptions. W.P.(C) 9193/2023 and CM APPL. 34951/2023 [Application filed on behalf of the petitioner seeking interim relief]

¶2Issue notice.

2.1 Mr Zoheb Hossain, senior standing counsel, accepts notice on behalf of the respondents/revenue.

¶3Mr Hossain says that, in view of the directions that we propose to pass, a counter-affidavit need not be filed and that he will argue the matter

based on record presently available to the court.

¶4This writ petition concerns Assessment Year (AY) 2016-17.

¶5The principal grievance of the petitioner qua the impugned assessment order dated 26.05.2023 is that there has been a breach of principles of natural justice.

¶6The record shows that a show-cause notice dated 12.05.2023 was issued to the petitioner, indicating the proposed variation in the petitioner's income. This notice required the petitioner to file a response by

18.05.2023(11:00 hours).

¶7The petitioner lodged a request for accommodation on 16.05.2023. The reason accommodation was sought concerned "medical grounds". The petitioner sought leeway till 01.06.2023.

7.1 In support of the plea that the request for accommodation was lodged, our attention has been drawn to the screenshot of the ITBA portal. [See Annexure - P2 appended on page 31 of the case file].

¶8The Assessing Officer (AO), somehow, missed the request made for accommodation, and thus, went on to note that no request for accommodation was lodged. This is contrary to the record, as is noticed hereinabove.

¶9Given this position, the impugned assessment order is set aside. Liberty is, however, given to the AO to pass a fresh order. Consequently, the impugned demand and penalty notices will collapse.

9.1 The petitioner will file a response to the show-cause notice dated

12.05.2023 within the next one (1) week.

9.2. The AO will open the designated portal to enable the petitioner to

upload the response.

¶10The AO will, thereafter, take the next steps in law.

¶11The writ petition is disposed of in the aforesaid terms. Pending application shall also stand closed.

¶12Parties will act based on the digitally signed copy of the order.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

JULY 13, 2023 / tr

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 13.07.2023 + M/S. BAKSHI MARK (P) LTD ..... Petitioner Through: Mr S. Krishnan, Advocate. versus ASSESSMENT UNIT & ANR. ..... Respondents Through: Mr Zoheb Hossain, Sr. Standing Counsel with Mr Sanjeev Menon, Jr. Standing Counsel. CORAM: HON'BLE MR JUSTICE RAJIV SHAKDHER HON'BLE MR JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)]