Delhi High Court - Orders
Qualcomm India Pvt. Ltd vs National E Assessment Centre Delhi on 31 May, 2021
Author: Rajiv Shakdher
Bench: Rajiv Shakdher, Talwant Singh
$~8
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 5630/2021
QUALCOMM INDIA PVT. LTD ..... Petitioner
Through: Mr. Salil Kapoor with Ms. Ananya
Kapoor, Mr. Sumit Lalchandani
Advocates.
versus
NATIONAL E ASSESSMENT CENTRE DELHI ..... Respondent
Through: Mr. Puneet Rai, Sr. Standing counsel.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE TALWANT SINGH
ORDER
% 31.05.2021 [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. 17538/2021
1. The prayer made in the captioned application is to grant exemption from filing typed/certified copies of the annexures, attested affidavits and court fee along with the present petition. The captioned application is allowed, subject to the petitioner filing the duly attested affidavits and depositing the requisite court fee, within three days from the resumption of the normal and usual work pattern by this Court.
W.P.(C) 5630/2021 and CM APPL. 17537/2021[Application filed on behalf of the petitioner seeking stay on the operation of the impugned assessment order and consequential proceedings]
2. Mr. Salil Kapoor, who appears on behalf of the petitioner, says that the petitioner's principal grievance is that, while passing the impugned final assessment order dated 30.03.2021, the concerned Assessing Officer (in short „AO‟) has not taken into account, fully, the directions contained in the order dated 24.03.2021, passed by the Dispute Resolution Panel - 2 („DRP‟) under Section 144C(5) of the Income Tax Act, 1961 (in short „the Act‟).
W.P.(C) 5630/2021 page 1 of 2 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:04.06.2021 17:41:54 2.1. On being queried, Mr. Kapoor says that the rectification applications in this regard were filed on 28.04.2021, both with the AO as well as the Transfer Pricing Officer. Mr. Kapoor informs us that these applications are pending consideration.
2.2. To be noted, the impugned assessment order concerns the assessment year 2016-2017.
3. Mr. Puneet Rai, senior standing counsel, who appears on behalf of the respondent/revenue, says that the record presently available with him shows that two orders were passed by the DRP. It is Mr. Rai's contention that, apart from order dated 24.03.2021, an earlier order was passed by the DRP on 17.12.2020. 3.1 It is also Mr. Rai's contention that, since the final assessment order has been passed by the respondent, i.e., National E-assessment Centre, Delhi, there has been some dissonance.
4. Given this position, issue notice. Mr. Rai accepts service notice on behalf of respondent/revenue. Counter-affidavit will be filed within the next four weeks‟. Rejoinder thereto, if any, will be filed before the next date of hearing.
5. In the meanwhile, the concerned officer(s) will dispose of the pending rectification application(s). In case, the jurisdiction to dispose of the pending rectification application(s) does not vest with them, the concerned officer(s) will place the said applications before the respondent for appropriate orders.
6. List the matter on 31.07.2021.
7. In the meanwhile, no coercive measures will be taken against the petitioner till the next date of hearing.
RAJIV SHAKDHER, J
TALWANT SINGH, J
MAY 31, 2021/sh
Click here to check corrigendum, if any
W.P.(C) 5630/2021 page 2 of 2
Signature Not Verified
Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:04.06.2021
17:41:54