Renew Wind Energy (Rajkot) Pvt Ltd v. National Faceless Penalty Centre & ANR.

$~57 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 6926/2025 RENEW WIND ENERGY (RAJKOT) PVT LTD .....Petitioner Through:

Mr Rohit Jain and Mr Samarth Chaudhari, Advocates.

versus NATIONAL FACELESS PENALTY CENTRE & ANR.

.....Respondents Through:

Mr Puneet Rai, senior standing counsel with Mr Ashvini Kumar and Mr Rishabh Nangia, Advocates.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R

% 21.05.2025 CM APPL. 31376/2025 (Exemption) 1.

Exemption is allowed, subject to all just exceptions. 2.

The application stands disposed of.

W.P.(C) 6926/2025 & CM APPL. 31375/2025 3.

Issue notice.

4.

The learned counsel appearing for the Revenue accepts notice. 5.

The petitioner has filed the present petition, inter alia, impugning an order dated 17.03.2025 [impugned order] passed under Section 270A of the Income Tax Act, 1961 [Act] in respect of assessment year [AY] 202021. 6.

It is the petitioner's case that the impugned order is unreasoned and fails to consider the reply furnished by the petitioner to the show cause notice.

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 01/07/2025 at 22:39:14

7.

Although the impugned order notes that the petitioner had filed a reply to the notice dated 26.07.2024 initiating penalty under Section 270A of the Act, the same has not been considered. On the contrary, the impugned order records at another place that the petitioner has failed to file a reply. The impugned order is ex facie unreasoned and we note that the reply has been filed by the petitioner.

8.

In view of the above, the impugned order is set aside. 9.

The matter is remanded to the Assessing Officer for consideration afresh in accordance with law.

10.

The petition is disposed of in the aforesaid terms. The pending application is also disposed of.

VIBHU BAKHRU, J TEJAS KARIA, J MAY 21, 2025 RK 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 01/07/2025 at 22:39:14