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2022 (1) TMI 1161 - KARNATAKA HIGH COURTValidity of assessment order - Assessee unable to provide the information/documents as sought for by the respondent No.1 - due to technical glitches and constraints, certain information was not getting uploaded onto the portal/website of the department - grievance of the petitioner that since the information/documents could not be uploaded/furnished by the petitioner to respondent No.1 by uploading the same on the portal/website of the department, respondent No.1 has proceeded to pass the impugned order on the premise that necessary documents for the purpose of establishing the claim of the petitioner had not been made available by the petitioner and consequently, his claim could not be considered - HELD THAT:- Though several contentions have been urged by both the sides in support of their respective claim, a perusal of the aforesaid representation dated 27.08.2021 at Annexure-E2 as well as the impugned assessment order dated 24.09.2021 will indicate that respondent No.1 has proceeded on the premise that the petitioner had not furnished/uploaded the relevant information/documents prior to passing of the impugned order. Under these circumstances, in view of the specific assertion on the part of the petitioner that he could not upload/furnish the relevant information/documents prior to passing the impugned order on account of the technical glitches/constraints in the website/portal coupled with the undertaking given by the petitioner before this Court that he would furnish/upload the relevant information/documents if one more opportunity is granted to him, in the interest of justice wedeem it just and appropriate to set aside the impugned order and remit the matter back to respondent No.1 for reconsideration afresh after providing an opportunity in favour of the petitioner to provide/furnish the relevant information/documents.
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