Delhi High Court Quashed Assessment Order Passed Before Expiry Of Time To File A Reply To The Show Cause Notice

The Delhi High Court in the case Wonder Bricks versus PCIT observed and has quashed the assessment order passed before the time in order to file a reply to the show cause notice expired. The bench comprising of Justice Rajiv Shakdher and Justice Girish Kathpalia in the case observed and has issued the show cause notice on March 31, 2023, wherein the court give time to the petitioner or assessee to file its reply by May 5, 2023 (i.e., 15:49 hours).
Therefore, the impugned order was passed on April 13, 2023.
The court observed that the preliminary ground on which the petitioner/assessee assailed the assessment order dated April 13, 2023, was that although the show cause notice dated March 31, 2023, gave time to the petitioner or assessee for filing the reply by May 5, 2023, 15:49 hours, therefore, the assessment order has been passed before the date.
The court in the case observed and has granted time to the counsel of the respondent or department to return with instructions.
The court also made it clear that if instructions are received to resist the writ petition, a counter-affidavit will be filed in the said matter.
However, the counter-affidavit has not been filed and the court observed that the assertions made by the petitioner remain unrebutted.
The court while considering the facts and circumstances of the case stated to hasten the proceedings, therefore, the assessee would file a reply to the show cause notice dated March 31, 2023, within four weeks of receiving a copy of the order.
Accordingly, the court set aside the assessment order.
The counsel, Advocate Pramod Kumar Agarwal appeared for the petitioner.
None for the counsel for respondent.