TMI Blog2023 (6) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... to extend the reasonable opportunity to the petitioner to respond to the notice to put forth his case. As some technical snag on the portal, which deprived the petitioner of such opportunity. Petitioner deserves to be given due opportunity. The impugned order passed u/s 148A(d) and notice of even date passed u/s 148 are hereby set aside only on the ground that the petitioner was deprived of opportunity pursuant to notice u/s 140A(b) of the Act. The proceedings are remanded to the competent authority of the respondent.The competent authority of the respondents shall grant opportunity to the petitioner to file its reply to notice issued by the AO u/s 148A(b) in respect of Assessment Year 2018- 2019 allowing the petitioner two weeks time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived that M/s. A. A. Enterprise and M/s. Overseas Sales Corporation had issued bogus invoices worth Rs. 11,39,50,294/- and Rs. 2,32,78,116/- respectively. The petitioner was asked to provide response. The adjournment was prayed for by the petitioner on 26.3.2022 on the portal of the Income Tax department. Thereafter, the respondent authorities passed impugned order under section 148A(d) holding that the income to the tune of Rs. 13,72,28,410/- had escaped assessment for the year under consideration. 3.2 The total case of the petitioner is that he had no opportunity to respond to the show cause notice issued under section 148A(b) of the Act. It is the case of the petitioner that though adjournment was applied through portal and was con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 148A(b) of the Act submitted on the portal was successfully uploaded. It is reflected from the record of the petition. Copy of G-mail communication dated 26.3.2023 is produced, which is the reply of the department to the petitioner-assessee to state that, Request for adjournment for submission to notice 148A is submitted successfully. Therefore, it is evident that the petitioner had submitted its request and the portal had received it, however, for some technical snag, its confirmation was not found. And because of that reason, the petitioner remained deprived any further time to file reply, though requested for as above. 5.1 In any view, there is no gainsaying that the impugned order and the notice passed under section 148A(d) and 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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