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2022 (4) TMI 294 - HC - Income TaxViolation of principles of natural justice - notices under sections 148, 142 (1) and 143 (3) r/w 147 not served to assessee - petitioner contends notice u/s 148 issued by the 1st respondent, the Income Tax Officer, Ward I 1), Thrissur, was not received by the petitioner - petitioner contends notices under sections 148, 142 (1) and 143 (3) r/w 147 were served on wrong e-mail id/email id of the previous auditors of the petitioner and not in the email id of the petitioner available in the Income Tax Portal - HELD THAT:- Updated jurisdictional details as well personal details in the Income Tax Web Portal are vital for the communication of notice, summons, requisition, order and other communication by the Department, particularly in case of system generated communications. While the respondents contend that the petitioner did not update the profile and thereby communications were sent through the e-mail id mentioned as default, Ext. P2 personal details in the Income Tax Portal shows primary and secondary e-mail ids and fact remains that the notices and assessment order were not served on these e-mail ids. It is not evident as to when the changes in the personal details were made in the web portal. Since the petitioner did not receive notices, the petitioner did not get opportunity to put forth its response to the same. Thus, there is violation of principles of natural justice while issuing Ext.P6 assessment order. Without venturing into the question as to who is to be faulted for the non-service of communications, in the facts and circumstances, particularly, the fact that the petitioner did not get opportunity to put forth its responses to the notices leading to the issuance of Ext.P6 assessment order, to meet the ends of justice, I set aside Ext.P6 order of assessment and direct the petitioner to submit its response to Ext.P3 and subsequent notices within two weeks from the date of receipt of a copy of this judgment and the assessing officer shall consider the response of the petitioner to the notices and pass fresh assessment order within one month thereafter, after hearing the petitioner.
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