CONSTITUTION OF INDIA, 1950

Article 226

Writ - Maintainability - Situs of JAO outside NCT of Delhi -

Assessee by way of writ petition challenged assessment order, dated 24-4-2021 passed by NFAC under section 143(3) read with section 144B for assessment year 2018-19 and notice of demand of even date issued under section 156 as well as notice for initiation of penalty proceedings under section 271AAC(1) pleading that due to lockdown imposed in the State of Chhattisgarh on account of Corona-virus, it was not possible to collate documents, and file reply/objections to the show cause notice cum draft assessment order and it was in these circumstances, a request for adjournment was filed, however, assessment order was passed immediately after issuance of show cause notice-cum-draft assessment order which was in violation of the principles of natural justice. Revenue raised objection as to maintainability of the writ petitions as the situs of the jurisdictional AOs ['JAO'] was outside the National Capital Territory of Delhi and hence beyond the territorial limits of the writ court. Held : High Court can refuse to entertain the writ petitions where jurisdictional assessing officer, i.e., JAO is based outside the NCT of Delhi. However, matter was referred to a Larger Bench for a conclusive view as this issue would arise repeatedly in many cases. The issue was required to be settled and decided by way of an authoritative pronouncement by a Larger Bench of the court.

Applied :M/s. Sterling Agro Industries Ltd. v. UOI & Ors. 2011 (124) DRJ 633 (FB) : 2011 TaxPub(EX) 1105 (Del)

REFERRED :

FAVOUR : In assessee's favour.

A.Y. :

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