HAMDARD NATIONAL FOUNDATION INDIA vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTER DELHI AND ANR.

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W.P.(C)/5468/2025HC DelhiDLHC01024252202528 April 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court, in its order dated April 28, 2025, disposed of the writ petition filed by Hamdard National Foundation India. The Court noted that the petitioner had already filed an appeal against the assessment order dated March 11, 2025. Considering that the petitioner had availed of the statutory remedy, the Court deemed it inappropriate to entertain the writ petition. Therefore, the petition was disposed of without delving into the merits of the alleged violation of natural justice. The Court explicitly stated that all rights and contentions of the parties were reserved. No specific finding was made on the merits of the petitioner's claim regarding the incorrect email address or the violation of natural justice, as the petition was dismissed on procedural grounds.

What were the facts?

The petitioner, Hamdard National Foundation India, filed a writ petition before the Delhi High Court challenging an assessment order dated March 11, 2025, passed by the Assessing Officer (AO) under Section 143 of the Income Tax Act, 1961, for Assessment Year 2023-24. The petitioner contended that the order was passed in violation of natural justice because notices were sent to an incorrect email address, which was no longer in use. While an initial notice was received via SMS, subsequent notices were not. The Revenue argued that the writ petition was not maintainable as the petitioner had already availed of the statutory remedy by filing an appeal against the assessment order.

What were the issues?

1. Whether the writ petition is maintainable when the petitioner has already availed of the statutory remedy of appeal against the assessment order (Section 143 of the Income Tax Act, 1961). Assessee's Contention: The petitioner argued that the assessment order was passed in gross violation of the principles of natural justice due to notices being sent to an incorrect email address, leading to a lack of proper communication and opportunity to respond. The petitioner relied on the fact that while an initial notice was accessible via SMS, subsequent notices were not, exacerbating the procedural unfairness. Revenue's Contention: The Revenue contended that the present writ petition is not maintainable because the petitioner has already filed an appeal against the impugned assessment order, thereby having recourse to the statutory remedy available under the Act.

Which sections of the Income-tax Act were involved?

Section 143

AI-generated summary — verify with the full judgment below

$~101 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5468/2025 HAMDARD NATIONAL FOUNDATION INDIA.....Petitioner Through: Mr Salil Aggarwal, Senior Advocate with Mr Madhur Aggarwal, Mr Umashankar and Mr Mahir Aggarwal, Advocates. versus ASSESSMENT UNIT INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTER DELHI AND ANR. .....Respondents Through: Mr Gaurav Gupta, senior standing counsel with Mr Shivendra Singh and Mr Yojit Pareek, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 28.04.2025 CM APPL. 24932/2025 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 5468/2025 and CM APPL. 24931/2025 3. The petitioner has filed the present petition, inter alia, impugning an assessment order dated 11.03.2025 passed by the Assessing Officer [AO] under Section 143 of the Income Tax Act, 1961 [the Act] in respect of Assessment Year 2023-24. It is the petitioner’s case that the said order has been passed in gross violation of the principles of natural justice as the notices issued by the AO were not received by the petitioner. It is stated that the said notices were sent at the email address, which is not the correct email 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 02/07/2025 at 00:21:44

address of the petitioner and the individuals had already changed their email address. It is stated that although initial notice was also sent on the incorrect email address, but an SMS was forwarded to the petitioner and therefore, the petitioner was able access the notice on the portal of the Income Tax Authorities. However, no SMSs were sent in respect of subsequent notices. 4. Mr Gupta, the learned counsel appearing for the Revenue submits that the petitioner has already filed an appeal against the assessment order dated 11.03.2025 and the petitioner having availed of the statutory remedy, the present petition is not maintainable. 5. Considering that the petitioner has already taken recourse to its statutory remedy, we do not consider it apposite to entertain the present petition. The same is disposed of. 6. All rights and contentions of the parties are reserved. VIBHU BAKHRU, J TEJAS KARIA, J APRIL 28, 2025 RK 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 02/07/2025 at 00:21:44

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