DELHI HIGH COURT: OVERLOOKED ASSESSE'S REPLY DEMONSTRATED NON-APPLICATION OF MIND BY THE AO

The Delhi High Court in the case Aphv India Investco. Private Limited Versus ACITobserved and has quashed the orders of draft assessment, the final assessment orders, and consequential demand on the grounds that the assessing officer inadvertently overlooked the email reply of the assessee, in which the assessee disclosed the vital facts which pertains to the said case.

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The bench comprising of Justice Rajiv Shakdher and Justice Girish Kathpalia in the case obserevd and has stated that the denial of sufficient time to respond was not just an abrogation of jus naturale but also infringed clause B(1) of the Standard Operating Procedure dated 19.11.2020 of the CBDT, according to which normally a response time of 15 days has to be given to the assessee in order to respond to the notice issued under Section 142 of the Income Tax Act.