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2021 (8) TMI 199
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....nment and extension of time to submit his reply citing the reason that the Resolution Professional of the Petitioner was unable to access the records of the Petitioner-Company due to various lockdown restrictions imposed by the State of Uttar Pradesh. 4. Learned counsel for the petitioner had stated that on the same day i.e. 31st May 2021 at around 04:00 p.m., the Respondent had granted an adjournment by way of an email (Annexure P-4) till 14th June 2021. He had, however, stated that on 02nd June 2021 the petitioner received impugned Assessment Order dated 01st June 2021. The said email dated 31st May, 2021 at Annexure P-4 is reproduced hereinbelow:- "[email protected] <DONOTREPL [email protected]. in> To: [email protected] Dear Taxpayer, Greetings from Income-tax department. Response due date for submission to notice 142(1) is extended up to null \? Your taxes build a Nation\? Income-tax department" 5. Learned counsel for the petitioner had emphasised that the assessment order was bad in law because on 31st May 2021, the adjournment sought by the Resolution Profession....
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....nt of stating that the petitioner had prima facie committed penal offences under Sections 191, 192 and 196 of the IPC. The relevant portion of the counter affidavit is reproduced hereinbelow:- "2. That the sheet-anchor of Petitioner's case is Annexure-P4 annexed at page 29 of the instant Petition. The Petitioner avers that said document emanated/originated from the official e-mail identity (E-mail id) of the Respondent, while the Respondent avers that the said document did not emanate/originate from official E-mail id of the Respondent. In other words, authenticity of the said document is the core dispute in the instant Petition. 3. That the said issue is captured in the Order dated 11-6-2021, when this matter first came up before a Vacation Bench of this Hon'ble Court. This Hon'ble Court observed: xxxx xxxx xxxx xxxx 3.2. That therefore, it is the Respondent's case that the Petitioner has approached the Writ Court with unclean hands and deserves to be thrown out in limine on grounds of non-bonafide conduct. Therefore, the instant counter-affidavit is confined only to the authenticity/genuineness aspect of Annexure-P4, and not to the....
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....Annexure R-5. 4.7. That it is the further claim of the Petitioner that on the same day i.e., 31.05.2021 at 4:01 PM, another e-mail was received by the Petitioner from the e-mail ID [email protected]. Vide the said email, the Petitioner was allegedly intimated that "Response due date for submission to notice 142(1) is extended up to null." Copy of the above-said alleged e-mail from [email protected] to the Petitioner on 31.05.2021 at 4:01 PM is annexed hereto and marked as Annexure R-6. 4.8. That as per express admission of the Petitioner, both the abovesaid e-mails annexed at Annexure R-5 and Annexure R-6 were received by the Petitioner at [email protected] 5. That therefore, the Respondent avers that the emails originating from Respondent originated from official e-mail id of the Respondent being [email protected] and were addressed to the e-mail id of Petitioner on records of Respondent being [email protected]. 6. That the Respondent avers that the e-mails annexed at Annexure R-5 and Annexure R-6 originating from [email protected] and addressed to 3c....
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[email protected]> Date: 15 July 2021 at 9:08:57 PM IST To: Sunil Agarwal <[email protected]> Cc: "delhi.addlcit.cen2" <[email protected]> Subject: Re: Allocation of Writ Petition (Civil) No. 5912 of 2021 in the matter of THREE C HOMES PVT LTD (PANAADCT7045E) Vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 6, NEW DELHI FOR A.Y. 2018-19.reg- Greeting Sir, Please refer to the trailing mail. In the aforesaid case, all the communication with respect to assessment proceedings u/s 143(3) for AY 2018-19, have been made with the assessee from designated email id i.e., [email protected] only. No other email id has been used for making official communication with the assessee by the undersigned in the concerned proceedings. With regard to the writ petition, the Petitioner has claimed that the Petitioner has received an email on 31.05.2021 at 4:01 PM from the e-mail ID - [email protected]. Vide the said email, the Petitioner has allegedly intimated that "Response due date for submission to notice 142(1) is extended up to null." [Pg 29 (Annexur....