TMI Blog2021 (8) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) 8054/2021 CM APPL. 25043/2021 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the Assessment Order dated 18th June, 2021 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 ( the Act ) for asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He emphasises that the Respondent failed to appreciate that the Petitioner was not in a position to file its reply to Show Cause Notice dated 09th June, 2021 till 17th June, 2021, the time stipulated therein, as the portal was not working since 01st June, 2021. 5. He also points out that no Show Cause Notice was served upon the Petitioner as legal heir of the deceased-assessee despite intimat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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