Accepted Department's apology and recalled CBI inquiry over Department's automated mail

In Three C Homes Pvt. Ltd. v. Assistant Commissioner of Income Tax [ W.P.(C) No.5912/2021 July 28, 2021 and C.M.No. 22539/2021 decided on July 28, 2021], Assistant Commissioner of Income Tax ("the Respondent") filed an application for modification/ recall of the order dated July 16, 2021 ("Impugned Order"), passed in W.P. (C) No. 5912/2021 dated July 16, 2021, directing Central Bureau of Investigation (“CBI”) to enquiry on doubtful Income Tax Department’s action with regard to sending of an e-mail that granted adjournment and extension of time in response to the request made by Three C Homes Pvt. Ltd. ("the Petitioner"), which as per the Revenue Department is forged and fabricated by the Petitioner.

The Revenue Department admitted that the email granting adjournment and extension of time to submit reply to the Petitioner was sent from donotreply@incometaxindiaefiling.gov.in which is a genuine email from the Revenue Department. Further, stated that t it was triggered due to a systems error and seeked the leave to withdraw/delete certain parts/paras from the counter affidavit dated July 10, 2021, wherein it had been alleged that the Petitioner had committed penal offences under Section 191, 192 and 196 of the Indian Penal Code, 1860 ("the IPC").

The Hon’ble Delhi High Court deleted the allegations against the Petitioner that he had committed penal offences under Section 191, 192 and 196 of the IPC based on unconditional apology accepted by the Respondent.

Held that, the Impugned Order directing the CBI to enquire as to whether the email dated May 31, 2021 had been issued to the Petitioner by the Revenue Department is recalled as the Impugned Order passed in the violation of natural justice.

Further directed the Revenue Department, to remand back the matter for fresh assessment order in accordance with the law and after giving an opportunity of hearing to the Petitioner.