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2021 (7) TMI 427 - HC - Income TaxAssessment u/s 143(3) - petitioner claims that, it was unable to respond to the aforementioned show cause notice as the e-filing portal, maintained by the revenue, was not functional - HELD THAT:- As given the fact that, the timeframe set out in the show cause notice dated 11.06.2021 was extremely narrow, and that the e-filing portal was dysfunctional – these are good enough reasons for us, to set aside the impugned assessment order, with liberty to the AO to continue the assessment proceedings from the stage at which they were positioned when the show cause notice dated 11.06.2021 was issued. It is ordered accordingly. The respondent/revenue will be at liberty to call for further information, if thought necessary, before proceeding to frame the assessment order. In particular, the petitioner will furnish the FIRC concerning GMO, which is presently not on record. The petitioner will render assistance in every form to the respondent/revenue in passing the fresh assessment order. The statement of Mr. Chopra is taken on record.
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