Geniehr Solutions Private Limited v. National Faceless Assessment Centre Through Assessment Unit & ANR.
$~103 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4514/2025 CM APPL. 20887/2025 GENIEHR SOLUTIONS PRIVATE LIMITED .....Petitioners Through:
Mr. Ruchesh Sinha, Ms. Monalisa Maity, Advocates.
versus NATIONAL FACELESS ASSESSMENT CENTRE THROUGH ASSESSMENT UNIT & ANR.
.....Respondents Through:
Mr. Shlok Chandra, SSC, Ms. Naincy Jain, JSC, Ms. Madhvi Shukla, JSC, Mr. Ujjwal Jain, Advocate.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA
O R D E R
% 21.04.2025 1.
Issue notice. Learned counsel appearing on behalf of the Revenue accepts notice.
2.
The petitioner has impugned the assessment order dated 23.03.2023 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961. It is the petitioner's case that the impugned order has been passed in gross violation of the principles of natural justice, in asmuch as the petitioner has not been afforded an opportunity to be heard and his reply to the show cause notice dated 09.03.2025 has been ignored. 3.
The petitioner was granted time till 15.03.2025 to file a response to the show cause notice. The petitioner did not file its response within the stipulated period but, on 17.03.2025, sought further five days time to reply to the show cause notice. The said request was rejected on 18.03.2025. Accordingly, the petitioner prepared a detailed reply overnight and filed the same on 19.03.2025. The petitioner also sought an opportunity of hearing. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/04/2025 at 17:31:45
However the petitioner's response, which was filed belatedly was not considered and the petitioner's request for oral hearing was disregarded as well.
4.
Learned counsel appearing for revenue states on instructions that the impugned notice may be set aside and the matter may be remanded to the Assessing Officer to consider afresh.
5.
In view of the above, the present petition is allowed and the impugned assessment order is set aside. The Assessing Officer is directed to decide afresh after taking into account the petitioner's response to the show cause notice and after affording the petitioner an opportunity of hearing. 6.
The petition is allowed in the aforesaid terms. VIBHU BAKHRU, J TEJAS KARIA, J APRIL 21, 2025 KG Click here to check corrigendum, if any The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/04/2025 at 17:31:45