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Delcure Lifesciences Limited vs National Faceless Assessment Centre & ... on 17 November, 2021

Author: Manmohan

Bench: Manmohan, Navin Chawla

                          $~35
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +    W.P.(C) 12921/2021 & CM APPL. 40701/2021
                               DELCURE LIFESCIENCES LIMITED              ..... Petitioner
                                                Through: Mr.T.M. Shivakumar, Adv.

                                                   versus

                                NATIONAL FACELESS ASSESSMENT CENTRE & ANR.
                                                                         ..... Respondents
                                             Through: Mr.Sanjay Kumar, Sr. Standing
                                                      Counsel with Ms.Easha Kadiyan, Jr.
                                                      Standing Counsel.

                                CORAM:
                                HON'BLE MR. JUSTICE MANMOHAN
                                HON'BLE MR. JUSTICE NAVIN CHAWLA
                                                   ORDER

% 17.11.2021 The petition has been heard by way of video conferencing. Present writ petition has been filed challenging the impugned assessment order under Section 143(3), read with sections 144C, 143(3A) & 143(3B) of the Income Tax Act, 1961 dated 16th March 2021 issued on 28th September, 2021 and demand notice under Section 156 of the Act, the Computation sheet and Penalty Notice under Section 274 of the Act all dated 16th March, 2021 for Assessment Year (AY) 2018-19.

Learned counsel for the petitioner contends that the Respondent No. 1 backdated the assessment order dated 28th September, 2021 to show the date of issuance as 16th March, 2021 i.e. the date of issuance of the demand notice and the penalty notice. He also emphasises that the digital signature on the order shows that the same has been signed by one Mr. Vishesh Prakash on 28th September, 2021.

He also states that no fresh demand notice nor penalty notice or even computation sheets were attached with the Assessment order. He states that the order has been issued purportedly by National e-assessment Centre which entity did not exist on 28th September 2021, as, vide Notification no.27 of 2021 dated 31st March, 2021, the National Faceless Assessment Centre has been set up as nodal agency for conducting assessments under National Faceless Assessment Scheme.

He states that the assessment order has been backdated and issued with an intent to revive the two notices and the computation sheet issued on 16th March, 2021 which were void ab initio having been issued without the existence of a valid assessment order which is the pre-requisite for issuing/preparing a computation sheet, a notice under Section 156 as well as for initiating penalty notice under Section 274 of the Act.

He points out that the officers issuing the notices and computation sheet and the backdated assessment order are also different and the assessment process has been vitiated by a violation of the principles of natural justice since there has been a denial of 'personal hearing' duly sought by the assessee in its reply to the Show cause notice submitted on 08th March 2021.

Issue notice.

Mr.Sanjay Kumar, Advocate accepts notice on behalf of the respondents. He prays for and is permitted to file a counter-affidavit within six weeks. Rejoinder affidavit, if any, be filed before the next date of hearing.

List on 11th April, 2022.

Till further orders there shall be a stay of the impugned assessment order dated 16th March, 2021 issued on 28th September, 2021 as well as notice of penalty under Section 274 read with Section 270A and demand notice under Section 156 of the Act dated 16th March, 2021.

MANMOHAN, J NAVIN CHAWLA, J NOVEMBER 17, 2021/rv Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:19.11.2021 21:08:16