The Delhi High Court issued notice to the government over non-adjudication of Show Cause Notice ( SCN ) and impugned Income order for 11 years and 9.5 years respectively.
Counsel for the petitioner contended that the Principal Commissioner, in issuing the impugned order, incorrectly shifted the burden onto the assessee to prove the absence of delay on the department’s part.
The interpretation of the phrase “where it is possible to do so” is at the centre of the argument, with counsel asserting that it implies certain circumstances that rendered adjudication impossible.
Notably, there was a substantial unexplained delay of 11 years and 9.5 years in both the SCN adjudication and the impugned order respectively, yet the latter fails to address any such circumstances hindering the adjudication process.
The bench of Justices Sanjeev Sachdeva and Ravinder Dudejaissued notice. Upon receiving the notice, the respondent’s counsel accepted and requested time to present records demonstrating any circumstances that may have impeded the timely adjudication of the SCN.
The case is listed for further proceedings on 14.05.2024, as per the request.
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