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2023 (2) TMI 319 - GUJARAT HIGH COURTReopening of assessment u/s 147 - absence of service of notice u/s 142(1) - HELD THAT:- This Court is of absence of service of notice u/s 142(1) issued by the respondent on 21.2.2022 for being unavailable on the web portal and the order disposing of the objections on 19.3.2022 and also the order disposing of the objections of the petitioner. The chronology of events referred to the two orders of disposing of the objections one which is of 15.9.2021 against which objections were raised by the petitioner on 21.9.2021 which though was not responded to, the another speaking order of disposing of the objections had been received by the petitioner on 19.3.2022. What this Court is to be concerned with is non availability of the notice dated 21.2.2022 on webportal. The income tax department has already emplaned the technological advancement and its insistence also is for uploading the return of income and all documents on webportal. Any technological glitch of the software web-portal would surely prejudice the assessees seriously and therefore, when in the affidavit-in- reply also, nothing has been explained and in relation to the specific averments of non-service of this notice u/s142(1) can surely be noticed, this technical glitch is not permitting the respondent to fulfill its statutory obligation of serving the notice to the petitioner. Therefore, the order of assessment which has been passed subsequently in breach of the availability of opportunity of hearing which is required to be given to the petitioner, this action of the respondent would warrant interference. This Court needs to also hold that the Court cannot be oblivious of the fact that the assessment is filed on National Faceless Assessment Centre and the appeal also is required to be filed before the National Faceless Assessment Centre. The technical glitch would seriously prejudice the rights of the parties and therefore by quashing and setting aside the order of assessment, the matter needs to be relegated to the authority concerned from the stage of issuance of notice u/s 142(1). Let the reply be tendered by the petitioner within two weeks of service of notice.
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