SCN Issued did not Accord 7 Days to File Response: Delhi HC sets aside Assessment Order [Read Order]
![SCN Issued did not Accord 7 Days to File Response: Delhi HC sets aside Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SCN-Issued-did-not-Accord-File-Response-Delhi-HC-sets-aside-Assessment-Order-TAXSCAN.jpg "SCN Issued did not Accord 7 Days to File Response: Delhi HC sets aside Assessment Order [Read Order]")
The Delhi High Court set aside the assessment order since the Show Cause Notice(SCN) issued did not accord 7 Days to file a response. Mr Ved Jain appeared on behalf of the petitioner and Mr Kunal Sharma appeared on behalf of the respondent. The petitioner, Dauphin Travel Marketing Private Limited argued that there has been a breach of principles of natural justice since the notice...
The Delhi High Court set aside the assessment order since the Show Cause Notice(SCN) issued did not accord 7 Days to file a response.
Mr Ved Jain appeared on behalf of the petitioner and Mr Kunal Sharma appeared on behalf of the respondent.
The petitioner, Dauphin Travel Marketing Private Limited argued that there has been a breach of principles of natural justice since the notice dated 26.04.2023 issued under Section 142(1) of the Income Tax Act, 1961 [“Act”] and the show-cause notice dated 12.05.2023 was not sent to the correct e-mail address of the petitioner.
According to Mr Jain, the correct e-mail address of the petitioner, as registered with the respondents/revenue, is dtm.psc@gmail.com.
It was submitted that the petitioner became aware of the aforementioned notices [i.e., notices issued under Section 142(1) of the Act and the show-cause notice], only when the information uploaded in the designated portal was ferreted on 25.05.2023, and, accordingly, a request was made for accommodation.
As would be evident, this request was not considered, since the AO had proceeded to pass the assessment order dated 25.05.2023. The Assessing Officer (AO) was required to grant a minimum of seven (7) days for responding to the show-cause notice, reliance is placed on the judgment rendered by this court in Indo Laminates Pvt. Ltd. vs. Assessment Unit, Income Tax Department & Ors.
The Division bench comprising Justice Rajiv Shakdher and Justice Girish Kathpalia observed that the notices were not directed to the correct e-mail address. The bench set aside the assessment order on the ground that the show cause notice dated 12.05.2023 did not accord a minimum of seven (7) days to the petitioner to file a response.
The petitioner was given leave to file response(s) to the notice dated 26.04.2023 issued under Section 142(1) of the Act and the show-cause notice dated 12.05.2023 within the next two (2) weeks.
To Read the full text of the Order CLICK HERE
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