An RL circuit excited by an impulse voltage source
You are starting with no current.

Inductors resist change in current.

An "Impulse" (suddenly/quickly applied) voltage will, initially, be face with an inductor which has been happily sitting at no current, so there will be (initially) no current, so there is no voltage drop across the resistor. Depending on the length of the impulse and the value of the inductor, this will change over time.