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TMI Blog2022 (5) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Respondent Through: Mr. Abhishek Maratha, senior standing counsel for the Revenue. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the assessment order dated 23rd May 2021 and also notice of demand issued under Section 156 of the Income Tax Act, 1961 [for short 'the Act'] and notice for initiating penalty proceedings issued under Section 274 read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner's control and in particular COVID-19 pandemic, non-accessibility to login credentials and material documents, unavailability of the Chartered Accountant, the Petitioner could not file objections and produce records and documents before the Respondent. He contends that the Respondent ought to have granted more time to the Petitioner for the said purpose. In support of his contention, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as such, I did not file any response, document or exchanged any communication with the Respondent on the Income Tax E-Portal." 4. Learned Counsel for the Respondent states that the Petitioner/Assessee has an alternative efficacious remedy of filing an appeal before the Commissioner of Income Tax (Appeals) under Section 246 of the Act. He further states that the Petitioner has concealed the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tya Complex, C-3, Yamuna Vihar, Delhi-53 and he was unable to access them due to Covid-19 pandemic. 6. This Court also takes judicial notice of the difficulties faced by the society, in general, and the Assessees, in particular, in filing replies to show cause notices. This Court is further of the view that the filing of earlier replies is of no relevance as the Petitioner had an independent stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... May 2021 for the Assessment Year 2018-19 are set aside. The Petitioner is directed to file its reply to the show cause notice and the draft assessment order dated 22nd April, 2021 within two weeks. The Respondent/National Faceless Assessment Centre is directed to pass the fresh assessment order within four weeks thereafter, in accordance with law. 9. With the aforesaid directions, the present wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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