LEELABIHARI FINANCE PRIVATE LIMITED V. INCOME TAXOFFICER WARD 15(1), DELHI & ANR.

W.P.(C)/3677/2025

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The case involves Leelabihari Finance Private Limited, the petitioner, who challenged an assessment order passed by the Income Tax Officer under Section 147 read with Section 144B of the Income Tax Act, 1961, for the Assessment Year 2016-17. The primary contention was the lack of sufficient opportunity for the petitioner to be heard, specifically noting that a requested video conference hearing was not conducted due to technical difficulties. The court referenced a precedent in Global Vectra Helecorp Limited v. Assessment Unit, which supported the petitioner's position. Consequently, the court set aside the assessment order and remanded the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 746760 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 25-03-2025
• Assessment Year: misc
• Other Referred Cases: Global Vectra Helecorp Limited v. Assessment Unit, National Faceless Assessment Centre, Delhi: Neutral Citation: 2024 DHC 3303-DB
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: RUCHIR BHATIA; ANANT MANN; ADITI SABHARWAL; ABHISHEK ANAND
• Assessee Lawyers: RUCHESH SINHA; MONALISA MAITY; SHILPA CHOUDHARY; AKASH SAINI
• Keywords: Assessment Order; Opportunity to be heard; Technical difficulties; Video conferencing
• Section: 147; 144B; 144B(6)(viii)

Judgement Text

"$~125 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3677/2025 & CM APPL. 17245-46/2025 LEELABIHARI FINANCE PRIVATE LIMITED .....Petitioner Through: Mr Ruchesh Sinha, Ms Monalisa Maity, Ms Shilpa Choudhary and Mr Akash Saini, Advocates. versus INCOME TAXOFFICER WARD 15(1), DELHI & ANR. .....Respondents Through: Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC Ms Aditi Sabharwal and Mr Abhishek Anand, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 25.03.2025 1. Issue notice. The learned counsel for the respondents accepts notice. 2. With the consent of the learned counsel for the parties, the present petition is taken up for hearing. 3. The petitioner has filed the present petition impugning an assessment order dated 05.03.2025 [impugned assessment order] passed under Section 147 read with Section 144B of the Income Tax Act, 1961 [the Act] in respect of the Assessment Year [AY] 2016-17. 4. The learned counsel for the petitioner has confined his challenge to the impugned assessment order on the ground that the petitioner has not been provided sufficient opportunity to be heard. 5. Paragraph no.4.1 of the impugned assessment order clearly indicates that the assessee had requested for a hearing through video conferencing but due to technical difficulties, the said hearing could not be provided. Paragraph no. 4.1 of the impugned order is set out below: This is a digitally signed order. 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 28/03/2025 at 12:33:06 “4.1. Update the table of opportunities given ( at point 2 above) to include the details of SCN or additional SCN issued and further notices including personal hearing through VC given.: In this case, the assessee has offered VC during the course of scrutiny proceedings but due to technical difficulties in net connectivities in interior part, it could not be conducted and discussed the issue thoroughly in assessment order with its submission filed by the assessee.” [Emphasis added] 6. Concededly, the said issue is covered in favour of the petitioner by an earlier decision of this court in Global Vectra Helecorp Limited v. Assessment Unit, National Faceless Assessment Centre, Delhi: Neutral Citation: 2024 DHC 3303-DB. 7. Accordingly, the impugned assessment order is set aside and the matter is remanded to the Assessment Unit to consider afresh after affording the petitioner an opportunity to be heard through video conferencing as required in terms of Section 144B(6)(viii) of the Act within a period of three weeks from date and an assessment order would be passed not later than six weeks thereafter. 8. The petition is allowed in abovesaid terms. Pending applications also stand disposed of. VIBHU BAKHRU, J TEJAS KARIA, J MARCH 25, 2025 M Click here to check corrigendum, if any This is a digitally signed order. 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 28/03/2025 at 12:33:06 "