{"id":267816,"date":"2022-06-03T10:00:17","date_gmt":"2022-06-03T04:30:17","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=267816"},"modified":"2022-06-14T17:27:03","modified_gmt":"2022-06-14T11:57:03","slug":"if-an-assessee-living-outside-india-delays-in-filing-objection-to-show-cause-notice-by-one-day-in-asking-for-adjournment","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/03\/if-an-assessee-living-outside-india-delays-in-filing-objection-to-show-cause-notice-by-one-day-in-asking-for-adjournment\/","title":{"rendered":"If an assessee living outside India delays in filing objection to Show Cause notice by one day in asking for adjournment, Can HC deny him of his right? Here’s what Del HC observes"},"content":{"rendered":"

Delhi High Court: <\/strong>The Division Bench of Manmohan and Manmeet Pritam Singh Arora, JJ., expressed that, merely because there was a delay of one day in asking for an adjournment, the assessee living outside India cannot be denied his Right to file an objection to Show Cause notice.<\/p>\n

The present petition had been filed challenging the order passed under Section 148 A (d) of the Income Tax Act, 1961 and the notice was passed under Section 148 of the Act.<\/p>\n

Petitioner\u2019s counsel submitted that the impugned order had been passed without considering the petitioner\u2019s request for adjournment dated 9-4-2022 as well as 12-4-2022 and a detailed reply dated 13-4-2022 to the show cause notice.<\/p>\n

Respondents- revenue stated that the adjournment request had not been filed within the stipulated time and therefore, the Assessing Officer was well within its right to pass the order under Section 148A(d) of the Act.<\/p>\n

\n

Analysis, Law and Decision<\/span><\/h4>\n
\n<\/blockquote>\n

The High Court stated that the petitioner-assessee has a right to get adequate time in accordance with the Act to submit its reply.<\/p>\n

\n

\u201cSection 148 A (b) permits the Assessing Officer to suo moto provide up to thirty days period to an assessee to respond to the Show Cause Notice issued under Section 148A(b), which period may in fact be further extended upon an application made by the Assessee in this behalf, and such period given to the assessee is excluded in computing the period of limitation for issuance of notice under Section 148 of the Act in terms of the third proviso to Section 149 of the Act.\u201d\u00a0<\/span><\/p>\n<\/blockquote>\n

High Court remarked that since the petitioner-assessee was a resident of the United States of America, the Court was of the view that the delay of one day in asking for an adjournment should not have led to the closure of the right to file a reply to the Show Cause Notice.<\/p>\n

The Bench quashed the impugned orders and directed respondent 1 to pass a fresh reasoned order under Section 148 A(d) after considering the reply filed by the petitioner. [Ernst and Young U.S. LLP v. ACIT, 2022 SCC OnLine Del 1529<\/b><\/a>, decided on 20-5-2022]<\/p>\n

\n

Advocates before the Court:<\/strong><\/p>\n

For the Petitioner:<\/span><\/p>\n

Mr S. Ganesh, Sr. Advocate with Ms Soumya Singh and Ms Ananya Kapoor, Advocates.<\/p>\n

For the Respondents:<\/span><\/p>\n

Mr Puneet Rai with Ms Adeeba Mujahid and Mr Karan Pandey, Advocates.<\/p>\n","protected":false},"excerpt":{"rendered":"

Delhi High Court: The Division Bench of Manmohan and Manmeet Pritam Singh Arora, JJ., expressed that, merely because there was a delay <\/p>\n","protected":false},"author":8808,"featured_media":267823,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[31242,2543,13081,29785,42834,42768,18281],"class_list":["post-267816","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-assessee","tag-Delhi_High_Court","tag-income-tax-act","tag-law","tag-legal-news","tag-legal-updates","tag-show-cause-notice"],"yoast_head":"\nIf an assessee living outside India delays in filing objection to Show Cause notice by one day in asking for adjournment, Can HC deny him of his right? 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Present petition challenged the Assessment order, notice of demand and notice of penalty passed under Section 143(3) read with Section 144B, Section 156 and\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":277850,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/22\/delhi-high-court-holds-assessment-order-passed-under-it-act-against-the-deceased-assessee-without-bringing-on-record-all-his-legal-heirs-as-void\/","url_meta":{"origin":267816,"position":4},"title":"Delhi High Court holds assessment order passed under IT Act against the deceased assessee without bringing on record all his legal heirs as void","author":"Editor","date":"November 22, 2022","format":false,"excerpt":"\u00a0 \u00a0 Delhi High Court: In a case, where petition was filed by a son against the assessment order and the notice for initiating scrutiny proceedings under the Income Tax Act, 1961 (Act) issued in the name of his deceased father, the Division Bench of Manmohan and Manmeet Pritam Singh\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":361619,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/25\/bom-hc-on-eligible-assessee-under-s144c-of-it-act\/","url_meta":{"origin":267816,"position":5},"title":"Assessee not \u2018eligible\u2019 under S. 144-C Income Tax Act, if no income variation made by Transfer Pricing Officer: Bombay HC","author":"Editor","date":"September 25, 2025","format":false,"excerpt":"In the present case, there was no variation in the petitioner\u2019s income by the order of the Transfer Pricing Officer. The petitioner contended that since no income variation was made, there was no occasion for assessing officer to pass any draft assessment order and serve it to petitioner.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"eligible assessee under S. 144C IT Act","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/eligible-assessee-under-S.-144C-IT-Act.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/eligible-assessee-under-S.-144C-IT-Act.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/eligible-assessee-under-S.-144C-IT-Act.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/eligible-assessee-under-S.-144C-IT-Act.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/267816","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=267816"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/267816\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/267823"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=267816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=267816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=267816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}