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2020 (12) TMI 308 - HC - Income TaxReopening of assessment u/s 147 - non filing of the returns - petitioner was not given any opportunity to seek the reasons for reopening the assessment or submit his objections to the reopening of the assessment - HELD THAT:- It is the case of the petitioner that they were unable to submit the returns due to the fact that the e-system portal of the respondents does not enable a company, which has been merged with another company pursuant to an amalgamation order passed by a Court, to file its income tax returns manually. The petitioner having produced the error report of the respondents will clearly establish that the attempts made by the petitioner to submit the returns for M/s.OAS Digital Infrastructure Private Limited, due to the fact that the e-portal system of the respondents does not enable the said report to be filed electronically, was a genuine one. Respondents vehemently argued that the reasons for non filing of the returns by the petitioner cannot be believed in view of the fact that the petitioner had contended before the respondents through their communication that they need not file returns on behalf of M/s.OAS Digital Infrastructure Private Limited, the same cannot be accepted by this Court, as there is no conclusive proof to show that the attempts made by the petitioner to file the returns was not a genuine one - the benefit of doubt must also be given to the assessee. Therefore, this Court is of the considered view that principles of natural justice has been violated by the respondents while passing the impugned assessment order, as no opportunity has been given to the petitioner to file their returns pursuant to the notice issued by the respondents under Section 148 of the Income Tax Act, 1961, for reopening of assessment. The impugned assessment order passed by the second respondent against the petitioner for the assessment year 2012-13 is hereby quashed and the matter is remanded back to the second respondent for fresh consideration and the second respondent shall pass final assessment orders after permitting the petitioner to file the returns under Section 147 on merits.
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