9911796707
TMI Blog2022 (5) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.2021 passed by the 2nd respondent as illegal and consequently direct the 2nd respondent to complete the fresh assessment for the assessment year 2018-19 after granting reasonable / sufficient opportunity to upload the document and hearing. 2. There has been a proceedings for scrutiny assessment for the assessment year 2018-19 under Section 143 of the Income Tax Act, 1961 (In short 'the Act'). In this regard, a show cause notice was issued to the petitioner on 31.05.2021 giving time upto 11.06.2021 to respond. Since it was taken up through Faceless Assessment Scheme under Section 144B of the Income Tax Act, 1971, necessarily the petitioner / assessee has to upload the documents only through the web portal. 3. However, it is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tried to upload the documents. However, upto September 2021, the petitioner could not upload the reply along with the documents pursuant to the show cause notice, as the technical glitches continued. 6. However, on 14.07.2021, without the reply of the assessee, the Revenue proceeded to finalize the assessment and the assessment order under Section 143(3) read with Section 144B of the Act was passed. Aggrieved by the same, the petitioner has filed the present writ petition seeking the aforesaid prayer. 7. Reiterating the aforesaid, Mr.R.Sivaraman the learned counsel for the petitioner would submit that, only because of the technical glitches in the web portal of the respondent Revenue, within the time stipulated the petitioner, though made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the Revenue dated 12.06.2021. 12. 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. 13. 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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