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2021 (8) TMI 488 - HC - Income TaxValidity of Assessment Order u/s 143(3) r.w.s.144B - HELD THAT:- As final assessment order has been passed in violation of principles of natural justice inasmuch as the petitioner did not have a reasonable opportunity to file a reply to the Show Cause Notice and draft assessment order dated 09th June, 2021, as the portal of the Respondent was not working between 1st June, 2021 and 17th June, 2021 i.e. the last date of filing the reply to the Show Cause Notice-cum-draft assessment order. The impugned assessment order dated 18th June, 2021 is set aside and the matter is remanded back to the Respondent for passing a fresh assessment order in accordance with law and after considering the Petitioner’s reply. Petitioner is directed to file its reply to the Show Cause Notice and draft assessment order dated 09th June, 2021 on the portal of the Respondent within ten days. Respondent in turn is directed to facilitate the filing of the said reply on the portal on behalf of legal heir of the deceased-assessee.
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