TMI Blog2020 (12) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents will clearly establish that the attempts made by the petitioner to submit the returns for M/s.OAS Digital Infrastructure Private Limited, due to the fact that the e-portal system of the respondents does not enable the said report to be filed electronically, was a genuine one. Respondents vehemently argued that the reasons for non filing of the returns by the petitioner cannot be believed in view of the fact that the petitioner had contended before the respondents through their communication that they need not file returns on behalf of M/s.OAS Digital Infrastructure Private Limited, the same cannot be accepted by this Court, as there is no conclusive proof to show that the attempts made by the petitioner to file the returns was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The primary ground for challenge to the impugned assessment order is that the petitioner was not given any opportunity to seek the reasons for reopening the assessment or submit his objections to the reopening of the assessment in accordance with the principles laid down by Honourable Supreme Court in the case of GKN Driveshafts vs. Income Tax Officer, reported in (2003) 1 SCC 72, for reopening of assessment. According to the petitioner, the respondents have wrongly stated in the assessment order that the assessee has not even attempted to file a return stating that the e-portal system shown an error not allowing to file the return of income . 4. It is the case of the petitioner that they have taken all efforts to upload the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal Infrastructure Private Limited, never filed their returns with the respondents. According to the respondents, since the petitioner did not file any return of income, they are not entitled for any indulgence by this Court. The respondents have passed the impugned assessment order against the petitioner on the ground that M/s.OAS Digital Infrastructure Private Limited, received payments under various Sections of the Income Tax Act, 1961, as detailed hereunder: a. Contract receipts under Section 194C-₹ 1,61,50,354/- b. Professional receipts under Section 194J-₹ 23,76,976/- and c. Interest receipts under Section 194J-₹ 5,040/- totalling to the tune of ₹ 1,85,32,370/- which had escaped assessment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner subsequent to the initiation of reopening of the assessment proceedings by the respondents were returned with an error report, since the e-portal of the respondents does not permit a company, which has been merged with another company pursuant to an amalgamation order passed by a Court, to submit its report electronically. 10. It is also an admitted fact that the current Income Tax Rules does not permit filing of returns manually. While that be so, the benefit of doubt should be given to the assessee. It is the case of the petitioner that they were unable to submit the returns due to the fact that the e-system portal of the respondents does not enable a company, which has been merged with another company pursuant to an amalgamati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt against the petitioner for the assessment year 2012-13 is hereby quashed and the matter is remanded back to the second respondent for fresh consideration and the second respondent shall pass final assessment orders after permitting the petitioner to file the returns under Section 147 of the Income Tax Act, 1961, on merits and in accordance with law after giving adequate opportunity to the petitioner including granting them the right of personal hearing within a period of four weeks from the date of receipt of a copy of this order. The petitioner is directed to file their return manually within a period of two weeks from the date of receipt of a copy of this order. 13.With the above directions, this Writ Petition is disposed of. No cos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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