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TMI Blog2022 (6) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 issued under Section 148 of the Act for the assessment year 2015-16. Notice was issued in this matter and the Respondents-Revenue (hereinafter referred to as 'Respondents') have filed their reply-affidavit and the Petitioner-Assessee (hereinafter referred to as 'Petitioner') has filed his rejoinder. 2. Learned counsel for the petitioner states that the impugned order has been passed in violation of the principles of natural justice as it has been passed without providing adequate opportunity to the petitioner in contravention of the provisions of Section 148A of the Act to file a reply to the notice dated 17th March, 2022 issued under Section 148A(b) of the Act. He submits that the said notice sent by speed post through ED853116135IN wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er being successfully registered for the purpose of e-filing on the ITBA portal. The e-mail address of the petitioner is admittedly available with the Assessing Officer and the petitioner has along with his rejoinder annexed the documents evidencing the use of the said e-mail by the department for communicating with the petitioner for the past assessment years. 6. He relies upon the judgment of this Court in the case of W.P. (C) No. 7406/2022 in Divya Capital One Private Limited (Earlier Known As Divya Portfolio Private Limited) vs. Assistant Commissioner of Income Tax Circle 7(1) Delhi & Anr. passed on 27th May 2022 wherein this Court has held that if a request for extension of time is made by the Assessee, the Assessing Officer should du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein has withheld the fact as regards the receipt of notice dated 17th March, 2022 on 21st March, 2022 sent by speed post bearing no. ED906740645IN. 9. He admits that the notice under Section 148A (b) of the Act was not served by e-mail upon the petitioner. He further submits that the e-mail dated 27th March, 2022 issued by the petitioner seeking extension of time to file reply though received on the official e-mail address of the Assessing Officer; the said e-mail was not accessed by the Assessing Officer before passing the impugned order and issuing the impugned notice both dated 31.03.2022. He submits that as a matter of practice, the Assessing Officer only reviews the material uploaded by the assessee on the e-portal for the purpose o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on resident' and was stationed in the United States of America, when the notice was issued and received at the Delhi address. The status of the petitioner being non-resident is also duly reflected in the profile of the petitioner registered with the respondent. The notice pertains to assessment year 2015-16, and therefore accessing and collating the records for same may require reasonable time for an assessee residing abroad. In these circumstances a request for extension of time to file reply should have been considered by the Assessing Officer for granting a reasonable extension. The submission of the respondent that the Assessing Officer does not review his e-mails and therefore, the request for extension dated 27.03.2022 made through e- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed and the matter is remanded back to the Assessing Officer for a fresh determination. The petitioner is granted by way of a final opportunity two weeks' time to file his response to the Notice under Section 148A(b) of the Act. The Assessing Officer is directed to pass a fresh reasoned order under Section 148A(d) of the Act after considering the petitioner's reply in accordance with law within eight weeks thereafter. In the event, the Assessing Officer wants clarification or would like the petitioner's response to any specific information received by the Revenue, it shall be open to give a supplementary notice. The Respondent is directed to open the e-portal for a period of two weeks to enable the petitioner to upload his reply. It is made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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