Read judgment: THREE C HOMES PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Pankaj Bajpai

New Delhi, August 6, 2021: The Delhi High Court recently recalled its earlier order directing the CBI to enquire whether the email dated 31st May, 2021 was issued to the assessee by the Tax Department.

A Division Bench of Justice Manmohan & Justice Navin Chawla accepted the unconditional apology offered by the AO and deleted the allegations against the assesse that he had had prima facie committed penal offences u/s 191, 192 and 196 of the IPC.

The present application had been preferred by the Revenue Department seeking modification/recall of the order passed in W.P.(C) No. 5912/2021, whereby the CBI was directed to enquire as to whether the email dated 31st May, 2021 annexed by the assessee had been issued to the assessee by the Tax Department. 

The Revenue Department’s counsel admitted that the said email received by the assessee from donotreply@incometaxindiaefiling.gov.in was a genuine email from the Department. He, however, stated that it was triggered due to a systems error. 

The counsel emphasized that the assessee had made an application for adjournment on the e-filing website, which generated an automated acknowledgement confirming submission of the same, as per the standard protocol. He stated that the AO was under a bona fide belief that any communication issued in response to the assessee’s request for adjournment would be issued with AO’s express consent alone. 

The High Court found that the counsel for the Revenue Department sought leave to withdraw/delete certain parts/paras from the counter affidavit dated 10th July, 2021, wherein it had been alleged that the assessee had prima facie committed penal offences under Section 191, 192 and 196 of the IPC. 

The deponent of the counter-affidavit, who was personally present in the Court by way of online video link, acknowledged that the allegation of perjury, without verification of facts, should not have been made and sought permission to unconditionally withdraw the same, noted the Bench. 

Therefore, taking into consideration the regret expressed by the Revenue Department’s counsel and his assurance to be more careful in future, the High Court disposed of the application and deleted the penal charges against the taxpayer. 

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