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2022 (5) TMI 1102 - HC - Income TaxAssessment under Faceless Assessment Scheme u/s 144B - petitioner / assessee has to upload the documents only through the web portal - as submitted sincere attempt has been made by the petitioner to upload the documents, due to some technical glitches in the web portal, the petitioner/assessee could not upload the documents and reply - HELD THAT:- It is the admitted case on the part of the Revenue that, on the last date ie., on 11.06.2021, which was given to the petitioner to reply ie., upto which the web portal of the respondent was not functioning because of technical glitches. This has been admitted by the communication of the Revenue dated 12.06.2021. Subsequently also, though it is stated by the learned Standing Counsel that, sometime in July 2021 it started functioning, it is the case of the petitioner that till September 2021, it was not working. Assuming that the web portal started functioning from September 2021, from which date exactly it started working without any glitches could not be ascertained now and moreover, in the meanwhile since the order of assessment has been passed on 14.07.2021, without waiting for the reply to be submitted by the petitioner after the web portal started functioning, the said order which is now impugned herein, in the considered opinion of this Court, is certainly vitiated because the chance of giving reply by the petitioner since has been denied, or the Revenue has not waited till the technical glitches are resolved, enabling the petitioner to make a reply before which as the Revenue has come forward to pass the order on 14.07.2021, this Court has no hesitation to hold that the said order does not stand in the legal scrutiny. WP allowed. The matter is remitted back to the respondents for reconsideration. While reconsidering the same, the respondents shall give a fresh notice to the petitioner giving time to reply either through E-assessment system under Section 144B.
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