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United Drilling Tools Limited vs National E Assessment Centre, Delhi & ... on 24 May, 2021

Author: Rajiv Shakdher

Bench: Rajiv Shakdher, Talwant Singh

                          $~19
                          *       IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +       W.P.(C) 5457/2021
                                  UNITED DRILLING TOOLS LIMITED                 ..... Petitioner
                                                 Through: Mr. Amol Sinha with Mr. Ashvini
                                                          Kumar, Advs.
                                                 versus
                                  NATIONAL E ASSESSMENT CENTRE, DELHI & ANR.
                                                                           ..... Respondents
                                                 Through: Mr. Sunil Agarwal, Sr. Standing
                                                          Counsel.
                                  CORAM:
                                  HON'BLE MR. JUSTICE RAJIV SHAKDHER
                                  HON'BLE MR. JUSTICE TALWANT SINGH
                                           ORDER

% 24.05.2021 [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. No.16922/2021

1. Allowed, subject to just exceptions.

2. The prayer made in the captioned application is to exempt the petitioner from depositing the requisite court-fee and filing attested affidavits along with the present petition.

2.1. The captioned application is disposed of with a direction to the applicant/petitioner to deposit the requisite court-fee and file duly attested affidavits, within three days of the resumption of the normal and usual work pattern by this Court.

W.P.(C) No.5457/2021 & CM APPL. No.16923/2021 [Application filed on behalf of the petitioner seeking stay on the operation of the impugned assessment order dated 23.04.2021] W.P.(C) 5457/2021 1/3 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:27.05.2021 12:27:00

3. Mr. Amol Sinha, who appears on behalf of the petitioner, says that the assessing officer has not applied his mind in passing the impugned assessment order, concerning the assessment year (in short 'AY') 2017- 2018.

3.1 According to Mr. Sinha, the impugned assessment order merely replicates what was put down in the show cause notice-cum-draft assessment order, dated 15.04.2021. Mr. Sinha says that, a detailed reply was furnished qua the said show cause notice-cum-draft assessment order, on 19.04.2021.

3.2. To be noted, the impugned assessment order is dated 23.04.2021. 3.3. Principally, the grievance of the petitioner is, that none of the material, which was furnished along with its written submissions in support of the deduction claimed under Section 10A/10AA of the Income Tax Act, 1961, was considered by the Assessing Officer (in short 'AO'). As a matter of fact, Mr. Sinha points out that, since the petitioner is in the 5 th year of its operation, condition no. 9 adverted to in the impugned assessment order, is not applicable in the petitioner's case.

4. Prima facie, it appears to be a case, where the material filed by the petitioner along with its written submissions seems to have not been considered by the AO, while passing the impugned assessment order.

5. Mr. Sunil Agarwal, who appears on advance notice on behalf of the respondents/revenue, says that he will revert with instructions.

6. At the request of Mr. Agarwal, list the matter on 01.06.2021.

7. In the meanwhile, no coercive measures will be taken against the petitioner.

RAJIV SHAKDHER, J TALWANT SINGH, J MAY 24, 2021/pmc Click here to check corrigendum, if any W.P.(C) 5457/2021 3/3 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:27.05.2021 12:27:00