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Delhi High Court Quashes Assessment Order For Not Giving Opportunity To File Objection To SCN

Mariya Paliwala
18 Jun 2022 4:30 AM GMT
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The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has quashed the assessment order as the assessee was not given an opportunity to file an objection to the show cause notice.

The petitioner/assessee has challenged the reassessment notices for the assessment years 2014-15 and 2015-16 as well as the assessment orders passed under Section 147 read with Section 143(3) of the Income Tax Act.

The petitioner contended that the notices and the orders were void as they had been issued in the name of 'Jindal Menthol & Investment Pvt. Ltd.', a non-existing entity as it had merged with the petitioner company with effect from April 1, 2013.

The petitioner stated that the income, alleged to have escaped assessment, has been offered to tax in the hands of the amalgamated entity and assessment orders have been passed accepting the same.

The petitioner stated that the assessment order had been issued in violation of the principle of natural justice as the petitioner was not given an adequate opportunity to be heard. The petitioner had not even been granted a day's time to respond to the show cause notice.

The court observed that the assessment orders are liable to be set aside as the petitioner was not given an adequate opportunity to file a response to the said show cause notice-cum-draft assessment orders. Consequently, there has been a violation of the principle of natural justice.

The court remanded the matter back to the Assessing Officer for fresh adjudication.

Case Title: Jindal Exports and Imports Private Limited Vs DCIT

Citation: 2022 LiveLaw (Del) 576

Dated: 02.05.2021

Counsel For Petitioner: Advocates Ved Kumar Jain with Mr.Nischay Kantoor

Counsel For Respondent: Senior Standing Counsel Sunil Agarwal

Click Here To Read/Download Order

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